Tax concerns are growing as cuts enacted in 2001 and 2003 are set to expire at the end of the year, and Congress hasn't taken firm action to extend them. "I'd say a failure to extend the current low rates on cap gains and dividends would be central to entrepreneurial concerns. In essence, a successful startup is 100 percent capital gain for the founders," writes Tim Kaine, who considers whether higher tax rates will make entrepreneurship less appealing.

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