These have minimal effects at best. Largely promoting business and not hurting. Taxation is something I have given you studies on that show little to no effect and have linked you to Forbes arguing that conservatives were wrong on this. I can link them again if you want. But, the key is here, these are not emotional arguments, but factual ones, with support.
But for your reading pleasure:
If you increase the tax rates on these job creators, then the tax that they pay on everything EXCEPT jobs will go up. They still won't have to pay taxes on the money that they spend for employee compensation. A tax increase will give them an incentive to invest in the business, because it is the cost of NOT investing that goes up, not the cost of investing. It won't give them an incentive NOT to invest in job creation. This will not be an incentive for killing jobs - this will be an incentive for creating
jobs - take money out of the column that is taxable, put it in the column that is not taxable. Simple mathematics. Not political rhetoric, but mathematics.
If you decrease the tax rates on these job creators, then there will be no added incentive to create jobs. The taxes paid on employee benefits for these job creators is zero either way. What this does is decrease the taxes that they have to pay on the money that they aren't using to create jobs anyway. The cost of paying for jobs does not go up, but the cost of NOT creating jobs goes down. It is an incentive for them to keep more profits that are taxable. It is in no way an incentive for them to spend the money on job creation. Again, mathematics, not rhetoric.
If you don't understand the previous four paragraphs, please re-read them, because this is important to our economy today.
Taxing the Job Creators:What Is the Truth? - Economics Online Tutor