> Many small businesses earn 200,000-300,000/yr and file personal taxes (as pass-through entities) so those tax increases can reduce employment among the biggest employer here in the U.S. (small businesses who employ fewer than 100 and are personally owned)

For a while I was considering starting such an entity, with me as a sole employee, or doing business as a freelancer with taxes going through my personal income. What turned me off was the requirement to estimate the income, then pay the tax on that income regardless of it actually coming in. There was no pay-as-you-go option that I could see.

>(Note: it is the equivalent to your own business you had at one time in Yug. right?)

Nope, we were a d.o.o. (i.e. LLC) - I had two partners. And this "tax goes through my personal income" was also not an option, you just must keep the accounts separate - pay yourself a salary, and wait for the end of year when you can extract some profit into your pockets. At least that's what the law said, but then I didn't study it much, because I already had this business.

>There needs to be a way to differentiate those tax increases between individual taxes and taxes small businesses pay.

True, and it seems to be a trend everywhere that it's harder and harder for small startups. Just today a friend described the situation as "it's not like you can come up with 10,000€ and start a business and make the next 1000€ out of it - now it starts with 100,000€ to make the 1000€... which the big guys can do, you and I can't". There's also more and more crazy regulation which requires a business to have this or that, to keep track of this or that, to have this kind of facility (say, an inspection room where the inspector can sit and examine your eggs - a room with no other purpose, but it must have hot and cold water), to pay analyses etc etc - which is pocket money for big corporations, but makes a difference between make it and break it for the small businesses. The entry level investment is becoming larger, and the tax system (both there and here) doesn't seem to be helping at all.