Welcome to politics as usual, where the partisans see their side as true and the other as evil, while the rest of us need a program guide just to keep the players straight:

Probably the most important reason to be skeptical about the Democrats' [Small Business Index] is what it does not measure. The cost/scope of regulation and tax rates have been proven in studies from around the world to be the two most important predictors of entrepreneurial activity. While the Democrats' SBI does include cost of regulations as one of their seventeen variables, they do not include a single measure related to taxes or tax rates.

My side pulls the same stuff, I know. Like I said before, the only real difference between your side and mine is the color of their tie tacks. If you don't believe it you're just not paying attention.