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According to the Wall Street Journal more than one third of all Americans already pay no income tax. This also points how the rest of his "tax cuts" are mere rhetoric. Just like every politician before him.
Yes, the article points out that 1/3 don't pay income tax, but buries way down at the bottom that those people still pay payroll taxes. In other words, they are workers who pay taxes. Exactly what kdogg and I have been saying.
At no point does the article actually refute the 95% figure. All it does is say that the tax cuts are really just welfare and not tax cuts, which is not true. 95% will receive tax cuts, tax credits, whatever you want to call them, in the form of a check from the IRS. That's according to the article.
The article is based on deception, and in your words, "rhetoric." The article relies on changing the name of Obama's tax cuts, calling them something they're not, all in order to fail to make the point it claims to make.
And I really shouldn't call it an article, because it's actually an Op-Ed hit piece. Calling it an article instead of an editorial unduly gives it an air of journalism.
Individuals are not required to file if their income does not meet a certain level; even if they did it would probably give them a refund.
Corporations who don't file don't not-file because of a similar requirement; their situation is more likely because of establishing an office at a P.O. Box in the Cayman Islands.