Thats right, a capital "Them". The rhetoric from the Left typically labels rich Americans and businesses as "Them", so I'll just carry it forward for "Them". The President and his buddies in Congress plan on letting Tax Breaks expire for "Them" in order to blunt the blow to our deficit the $3.8B budget the President plans to sign. The expectation, he says, is that the richest of Americans can afford the taxes (upwards of $0.60 on every dollar they make), so they should pay "Their fair share".
The only problem I see is that these "Them" the Left talks so condescendingly about employ those who the Left would pass those increased taxes on to as entitlements, all the while demonizing them because they're rich. Well, in order to protect their evil profits "They" will shed labor, inventory, production, and possibly their businesses if the taxes prove too much for them to remain in business. That will sort of cut into the taxes "They" are supposed to pay, thus cutting into tax revenue, increasing unemployment, the deficit and damaging the economy further.
You'll never get the Left to realize this, though. Dynamic economic modeling; taking into account the fact that economics has a human component, prone to the fight or flight instinct, and the ambitions that make up the core of human nature, seems to be foreign to the Left.
LOWER TAXES IMPROVES BUSINESS, THUS IMPROVING TAX REVENUE! GET IT? NO? Then find a new job, because you suck at this one!