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A counterproductive tax hike on job creators.
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That is where the lying begins. Those who pay lower or near zero taxes also do not create the jobs. In fact, their increased income often goes to things that only increase national trade deficits and enrich the least productive (luxury good providers).
As history proves, tax breaks to those who do not create the jobs only contributes to economic downturns. We have a decade of reality to prove it. Meanwhile "Reagan proved that deficits don't matter" is the political agenda behind those lies.