Tim Wulf, a Jimmy John's franchisee, says the Republican tax plan doesn't help small-business owners. Wulf, a former economics professor, says the tax bill lacks measures to boost labor productivity, which he identifies as the most important driver of US economic improvement. To that end, Wulf is most concerned with the expensing of equipment, interest on debt, and the tax cut being offered to S-corps and partnerships. Wulf is a Republican but says he keeps his politics out of his economic...


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