The math is painfully obvious if you run a business. "If I spend X more money on people/capital/equipment/etc., can I make at least X+1 more dollars?" If yes, then you do it.
An obvious oversimplification. Nowhere in there does it talk about taxes on business.
I'm not a huge fan of the EHT, but it's a step up from MSP, which was a joke. It's too bad the NDP did take the report they commissioned more directly. This stuff should be funded from general revenue and existing sales/income taxes.
More specifically, the HST probably would have helped....

Too bad that chemtrail-conspiracy idiot convinced the uneducated voters to reject it.