Here's one example in particular:
Kerry claims that his $200k/yr tax cut repeal will not affect those small business owners that make >$200k so long as they hire extra workers making a certain amount of money.
For instance, he claims that a small business owner making $500k who hires 4 additional workers per year at a $50k/year salary will receive a $2,969 tax cut.
However, therein lies the problem: 4 * $50,000 = $200,000/yr in new expenses for the business! $2,969 is hardly an offset of that.
In summary, a $3k/yr tax cut hardly offsets an additional $50k/yr in payroll expense.
http://www.johnkerry.com/pdf/economic_plan.pdf
page 8 & 9 maybe?