Small business owners haven’t reached a consensus on this election. Mitt Romney held a significant lead in the most recent survey of small business owners, while several similar polls have given the edge to President Obama.

But the political issues that impact small businesses are much more clearly defined. Several studies have shown that entrepreneurs are particularly concerned about burdensome regulations, unstable tax rates and health care costs — but that’s only the beginning. Here, we break down where Obama and Romney stand on the most critical issues for entrepreneurs and small business owners heading into the election.

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