Why either/or? Lower taxes versus infrastructure development to help small businesses

The week of December 12th, the folks on one of the national news channels was asking the audience: should the Barak Obama and his new administration focus on lowering taxes to help small businesses or emphasize infrastructure development. The discussion was polarizing. I think it would be helpful to clarify that BOTH efforts would help our economy. Here's how:

1. Favorable tax structures are needed to retain businesses both large and small. If taxes are too high the businesses can't afford them. If the tax structures require an army of accountants to decipher, the businesses can't afford them, either.
2. Roads and public transport are needed to get people and goods to and from your business location. Nothing is worse than an 2 hour commute each day for employees and products that miss shipping containers because they were stuck in traffic. This causes people to find new jobs closer to home and buy competing products that actually make it to the shelves.
3. Utilities have to be affordable and actually work. This includes affordable electricity, water, sewer, and recycling services. If the water system doesn't have the capacity available to help a manufacturer produce its product or if the electrical grid of an area cannot handle in influx of power-sapping computer-driven businesses, then a community's ability to attract new businesses is limited.
4. The technology should be forward-thinking and affordable. Even the smallest bookkeeper in rural Tennessee could find herself working for a company with offices in London and Bangalore. If her community only offers dial-up Internet service, either she will be limited in her ability to work remotely with other companies or she'll have to move to a more populated area. Our rural and underdeveloped communities are already suffering from limited job opportunities and shouldn't have to deal with technology limitations.

Some areas of the United States have lost some key corporate businesses because of a combination of the issues above, if not all of them. Many areas of the country have a high failure rate for small businesses because of any combination of the four above. And I haven't even touched on employment law. So, president-elect Obama, don't let the media wrangle you in playing the polarization game. It takes both financial policies and infrastructure development to make a country's business community thrive. I hope that this balance in policy will bring about prosperity.