Yes, and in fact, I would give starting small business a period of time with no taxes at all, like Start Up NY.
Small businesses are worse for their workers than larger enterprises are. I would not support giving them preferential treatment under any circumstances.
Besides lower wages, what other ways are they worse (IYO) than large corporations?
Hyperexploitation of their employees is basically my biggest beef with 'small business' as compared to larger enterprise (which still engages in exploitation, just on a somewhat reduced scale on account of having the ability to pay their workers more). Nix outlined a lot of other good reasons, too. I would however make a distinction for (a) cooperative enterprises, which I think need all the tax support and subsidies we can throw their way and (b) enterprises in which one person is both the owner and employee of a firm.
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