Small Businesses Aren’t Special

There are many things that government should do to help small businesses, but there is no inherent reason for the tax code to favor these enterprises over larger ones, writes Joe Kennedy in USA Today. In fact, one of the best ways that Congress could help small businesses as well as individual workers is to pass comprehensive corporate tax reform that reduces the effective and statutory rate for all firms regardless of size. This will attract rather than repel corporate activity to our shores and promote economic growth for all.