Now that is an excellent post. You should run for office.
Too bad none of the major candidates have your full grasp of the situation.
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I wonder how many small business owners would just say "screw it," close up shop, and let their 5 or 10 employees go...
That plan would severely impact any labor cost intensive company... Many companies are already running on razor thin profit margins. Eliminating the corporate tax probably won't cover the cost increases to the employers.