We've heard various estimates of the cost of litigation, but a recent survey of small-business owners by the American Institute of Certified Public Accountants got at a more interesting question: who pays? The survey asked CEOs whether their businesses had been hurt by litigation -- 41% said yes -- and, if so, what steps they had taken in response. More than half said they had increased prices, and almost 20% claimed they had laid people off. So the answer to the question is, customers and employees pay.

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