In which the author informs reality that it is incorrect: "Even a slight change in the risk-return balance — say, the 3.8% which Obamacare quietly laid on top o

In which the author informs reality that it is incorrect: "Even a slight change in the risk-return balance — say, the 3.8% which Obamacare quietly laid on top of the current capital-gains — kills companies, as investors and entrepreneurs see the potential upside finally shaved past the tipping point."