Kinsley finds small business at The Beast

Tina Brown, who went from the new Yorker to found Talk, which crashed and burned, is now the person behind The Beast. Which is where Christopher Buckley wrote about why he quit the National Review, which was founded by his father. And now, I find one of my favorite commentators there; Michael Kinsley has a hilarious column on small businesses--the ones that every politician loves to talk about. The opener is just outrightly funny:

“Fifty percent of small business income taxes are paid by small business.”
— Senator John McCain, during the third presidential debate, October 15
I have been diligently researching this matter, in the hope of winning a Nobel Prize in Economics, and my preliminary conclusion is that the situation is even more extreme than John McCain suggests. Although I really should run this past Paul Krugman before going public, the evidence seems to suggest that as much as 100 percent of small business income taxes are paid by small business.