Why? Are startups paying huge salaries? Looking through his tax plan, if you make under $250k/year, your dividends/capital gains will be taxed at a low rate. The rate only increases if your income is above $250k, which doesn't seem unreasonable.

Most of his corporate tax plans also seem to centre around preventing tax evasion and closing loopholes for massive businesses. If he's really modelling his system after European states, that likely means subsidies for small businesses.