I find it ironic that while many feel most business's today do not pay their fair share of taxes,  they also recognize that reducing taxes and not increasing them is what actually stimulates the economy.  And therefore I believe its really the perception of fairness that lies at the very heart of the debate.  But should we be talking about fairness, or what is fundamentally sound for a vibrant economy?  After all if it is fairness that we are arguing for, that argument will never end, even if the tax question is answered. Is it really fair for a small business owner to lay their entire life savings and credit on the line for a dream, and yet  be forced to pay their employees a living wage, even when their job skills, experience, or work duties do not warrant such things? Is it fair for market prices to rise even further because we find it unfair that business's do not pay enough in tax.  And Is it fair that we lose our jobs in the end because business has had enough of the taxing?