In a previous thread, no one jumped to object or discuss. So, let's get specific. Increasing taxes on the upper middle class small business owners will not raise their tax bill. It will raise the costs for the poorest of people, and for those who need services that cannot be avoided, like appliance repair, heat and AC repair, electricians, and plumbers. As a good friend of mine put it--he owns and operates an appliance-repair business-- "Congress has to grunt and squeeze to get a tax increase, all I have to do to offset that increase on my business by 100% is to raise my price for a service call--heck, I can use it as an excuse to pad the top for me." Taxes on small business are paid by those who can least afford it.