Firstly, the harm to small business from such tax cuts could easily be mitigated by providing some measure of exception for small business owners. The U.S. already provides subsidies for small businesses that show signs of innovation and as such it seems logical that another exception could be added to prevent harm to small businesses.  Further, less that 2% of tax returns citing small business revenue come from the top two tax brackets. Most small business owners simply aren’t part of the top income bracket and further most investors in the top income brackets do not rely on small business revenue as their primary source of income. The harm should this policy go through without exception is much smaller than portrayed by opposition.  Further, the focus on small business is also a result of a “supply side” economic policy that has failed. Whilst the Bush system focused mainly upon supporting the private sector in order to create jobs, it has emerged after eight years to have had almost no effect on the number of Americans being employed, with most changes coming from government hiring. Small business makes a contribution to the economy, but nowhere near the level that opposition need for the argument to hold water. [1]  [1] Gale, William, “Five Myths About the Bush Tax Cuts,” Washington Post, 01/08/2010