The revenues generated will be marginal, the harm done to small businesses and to the economic climate will be great. So what do they gain?

Popularity of course. Votes for the next elections. The number of small businesses are minuscule compared to the hundreds of thousands of votes in the large unions. Millions are happy to hear that this government is going after the wealthy and the "tax cheats". The message is the rhetoric , not the actual revenue.

Businesses, entrepreneurship, healthcare, organized farming have all been sacrificed for votes. The economy be damned.