Just a quick link to a good short article in the Wall Street Journal where the author uses his own business to explain why he refrains from hiring new employees. It's not a big article, I'll just quote the summary :
A life in business is filled with uncertainties, but I can be quite sure that every time I hire someone my obligations to the government go up. From where I sit, the government's message is unmistakable: Creating a new job carries a punishing price.
