Can Americans keep their jobs during a recession if Obama raise taxes on those who provide jobs?

Barack Obama says that he will give a "tax cut" (or some exemptions) for small businesses and companies who create jobs (after raising their taxes).

The problem with Obama's plan is that the US is headed towards a deep recession, and businesses will have a harder time keeping their employees on their payroll, much less creating jobs.

So if these small businesses and evil corporations can't create jobs, they will be punished with additional tax burdens that will make them likely to cut jobs.

In short, Obama's tax plan is a jobs killer, especially during a recession.