The Post had a piece on the expiration of the Bush tax cuts which reported an analysis by the Joint Committee on Taxation on the incidence by income group. The article noted that the analysis showed that 97 percent of tax filers reporting small business income would not pay higher taxes under the tax plan put forward by President Obama. However, it reported that 50 percent of small business income goes to taxpayers who would see an increase in their taxes.
It would have been worth noting that in most of these cases the tax increase would be trivial. For people with incomes between $200,000 and $500,000 the average tax increase would be $409 as shown in the chart accompanying the article. It is difficult to believe that a tax increase of this magnitude would affect business decisions to any noticeable extent.