Kevin A. Hassett and Alan D. Viard: The Small Business Tax Hike and the 97% Fallacy - WSJ.com

Good WSJ article on how the tax hike will hurt small businesses the most at a time when they need the help the most with tax cuts.

http://online.wsj.com/article/SB10001424052748703959704575454061524326290.html?mod=wsj_share_facebook