I don't get it. The author starts by explicitly saying that the tax rate has not been a big factor in his decision to start a business, and ends by suggesting that if taxes on small businesses were eliminated, it would stimulate the economy.

In between, he mentions the paperwork and regulatory hoops that you have to jump through to start a business, but lowering the tax rate isn't going to make the paperwork less annoying, and many of the regulations only apply to businesses with a certain number of employees.