Unfortunately for my comprehension, the article is in Japanese, but he suggested that I use Google Translate for the highlighted portion. I did so, and here is what I got:
“Mr. Trump often cites tax reductions of the Reagan administration about 30 years ago. However, Daniel Shaviro, who worked as a lawyer in planning a tax cut on Reagan, said, ‘At that time, the principle that equitable taxation should be imposed on whatever income it was in was at the bottom of the line: the current tax system to distinguish by how earned, It is not similar even though they are similar.'”
Hmm, not sure Google Translate absolutely nailed it here.
But perhaps I was noting that the passthrough rules cause the same earnings to be taxed differentially based on whether or not one is formally classified as an employee.