Good points!

On of the nice things about the U.S. tax system is that it allows small business owners to write-off expenses. Which can often reduce their overall tax burden.

AND, the tax rate on qualified dividends is 0%, 15% or 20%. Depending on income.

A single person making $41,674 / year can legally pay 0% on qualified dividends. And a married couple can make $83,349 and still enjoy the 0% qualified dividend tax rate.

Nerdwallet has a great article on the subject: https://www.nerdwallet.com/article/taxes/dividend-tax-rate