What really drives me crazy is every time Romney says some raising of taxes on small business people will prevent them from hiring more workers. And then Obama doesn’t call him on it. Neither of them must ever have done their own small business taxes. If they had, they would know that the cost of workers is deducted from the GROSS income, and the taxes are charged on the Adjusted Gross Income less other allowed deductions. Paying workers is a business cost, fully deductible, like machinery, office supplies, etc.