"small entrepreneurial companies:"
Conservative memes that stick, and only stick because they're thrown against the walls of our TVs every day, year after year.
From what I recall General Motors at one point employed about 400,000 people. Now the number is about 50,000. Big businesses are the only things conservatives care about because they're the ones that can fund judges (elections, educational junkets, etc.), politicians and the media. Small businesses contribute some but unless their concerns are broad based (pooled and including big businesses) they're not a factor. The "small businesses" line is just that, a line, and nothing more.
"make sure that taxation is progressive:"
Just being able to invest requires a level of wealth that few can achieve. Even those that dip their savings into the wealth casino usually are treated with little concern by the Wall Street croupiers.
Having capital gains taxed at a far lower level than common work is redistribution. Reversing that isn't redistribution. It's equalizing, making taxation fair, or at least fairer. So now whenever there's the suggestion of bringing taxation of the wealthy in line with everyone else there's the outcry of redistribution. The real redistribution has been going on since Reagan and even Nixon. It's called tinkle on economics.