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*'''Jeb Bush''': "You think about the regulatory cost and the tax cost--that's why small businesses are closing, rather than being formed in our country right now. The big corporations have the scale to deal with all of this." [http://www.ontheissues.org/2016/Jeb_Bush_Corporations.htm (OTI-JB)]
**"The past 4 years have not been kind to small businesses. Republicans should bring their message of low taxes and moderate regulatory policies to Hispanic communities whose economic future depends on such policies." [http://www.ontheissues.org/2016/Jeb_Bush_Corporations.htm (OTIC)]
*'''Marco Rubio''': "Unfortunately, American small businesses, like the broader American economy, are struggling. In recent years, more businesses are being destroyed than created."[https://marcorubio.com/news/marco-rubio-small-business-plan-policy/ (MRW)]
**"Simplifying our tax code will help the middle class, because it will make it easier for small businesses to hire and grow. And we agree with the President that we should lower our corporate tax rate, which is one of the highest in the world, so that companies will start bringing their money and their jobs back here from overseas."[http://www.ontheissues.org/2016/Marco_Rubio_Corporations.htm (OTI-MR)
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