Over our years of research, we certainly have been told by our members that the biggest impacts on them for hiring are payroll taxes; that is, from the members' perspective, they are profit insensitive, and you have to pay them whether or not you make any money that year. That can be a challenge. We have had data points that have told us that they do impact small businesses' plans to reinvest in their business and plans for hiring.
On November 22nd, 2016. See this statement in context.