Cover image for Small business in America : overview and issues
Small business in America : overview and issues
Gould, Arnold.
Publication Information:
Huntington, N.Y. : Nova Science Publishers, [2002]

Physical Description:
vii, 148 pages ; 26 cm
Small Business Administration : overview and issues / Small Business Innovation Research Program / Small business and job creation / Small, high tech companies and their role in the economy : issues in the reauthorization of the Small Business Innovation Research (SBIR) Program / Small business tax subsidy proposals / Small business taxation / Small disadvantaged business programs of the federal government / Federal tax benefits for small businesses : a brief overview / Small Business Job Protection : tax provisions of the House bill / Small business and the Y2K problem / Terrorism : small business relief, disaster assistance / Patents on methods of doing business
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HD2346.U5 S6273 2002 Adult Non-Fiction Central Closed Stacks-Non circulating

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Small businesses are a key cog in the American economy, as firms of under 100 employees represent 98% of the country's enterprises. In 1953, Congress created the Small Business Administration to help small firms face the problems of large-scale industry mobilisation. Congress declared that preserving free and competitive markets are dependent on the vitality of small companies. Since the 'temporary' inception of the SBA, the federal government has expanded its agencies for and involvement in small businesses. This new book examines issues key to small business.

Table of Contents

Bruce K. MulockWendy H. SchachtBruce K. MulockWendy H. SchachtJane G. GravelleGary GuentherMark EddyGary GuentherDavid L. BrumbaughBruce K. MulockBruce MulockJohn R. Thomas
Prefacep. ix
Chapter 1 Small Business Administration: Overview and Issuesp. 1
Summaryp. 1
Response to Terrorist Attackp. 1
Appropriationsp. 2
SBA Reauthorization in the 106th Congressp. 3
SBA Programsp. 3
SBA's Advocacy Rolep. 7
Additional Information on SBAp. 8
Chapter 2 Small Business Innovation Research Programp. 9
Summaryp. 9
Program Descriptionp. 9
Implementationp. 11
Awardsp. 13
Issues for Considerationp. 14
Chapter 3 Small Business and Job Creationp. 15
Summaryp. 15
Introductionp. 16
Firm Size and Responsibility for Job Creationp. 18
Public Policy Issuesp. 20
Chapter 4 Small, High Tech Companies and Their Role in the Economy: Issues in the Reauthorization of the Small Business Innovation Research (SBIR) Programp. 23
Summaryp. 23
Entrepreneurial Firms and Economic Growthp. 24
Legislative Initiatives to Assist Small, High Tech Firmsp. 28
Issues and Implicationsp. 30
Chapter 5 Small Business Tax Subsidy Proposalsp. 33
Summaryp. 33
Explanation of Provisionsp. 34
Conventional Economic Analysisp. 35
Evaluation of Arguments for the Tax Subsidiesp. 38
Other Issuesp. 43
Appendix Marginal Tax Rate Calculationsp. 45
Chapter 6 Small Business Taxationp. 49
Summaryp. 49
Current Federal Tax Benefits for Small Businessp. 50
Recent Congressional Initiatives to Enhance or Expand Current Small Business Tax Subsidiesp. 55
Economic Arguments for and against Small Business Tax Subsidiesp. 59
Conclusionsp. 65
Chapter 7 Small Disadvantaged Business Programs of the Federal Governmentp. 67
Summaryp. 67
Historical Backgroundp. 68
Defining and Certifying Small Disadvantaged Businessesp. 70
Women-Owned Business Enterprises (WBEs)p. 71
Federal Assistance for Starting a Small Businessp. 72
The Minority Business Development Agencyp. 73
Contracting and Subcontracting Goalsp. 73
Price Evaluation Adjustment Program and Benchmarkingp. 75
SBA's Section 8(a) Programp. 76
Department of Transportation's Programsp. 78
Department of Defense's SDB Programp. 79
Laws That Apply to Other Departments and Agenciesp. 80
Programs for Native Americansp. 83
Additional Sources of Informationp. 84
Chapter 8 Federal Tax Benefits for Small Businesses: A Brief Overviewp. 85
Summaryp. 85
How Small is Small Under the Federal Tax Code?p. 86
Principal Small Business Tax Benefitsp. 87
Chapter 9 The Small Business Job Protection: Tax Provisions of the House Billp. 97
Summaryp. 97
Tax Reductionsp. 98
Revenue-Raising Provisionsp. 102
Chapter 10 Small Business and the Y2K Problemp. 105
Summaryp. 105
Scope of Problem: Small Business in the U.S. Economyp. 106
Nature of Problem: Impact on Small Businessesp. 106
Numbers and Types of Firms at Riskp. 107
Why Did So Many Small Business Fail to Act?p. 108
Impact of Y2K Computer Failures: Preliminary Assessmentsp. 109
Small Business Year 2000 Readiness Actp. 110
Y2K Information Sourcesp. 110
Chapter 11 Terrorism: Small Business Relief, Disaster Assistancep. 111
Issue Definitionp. 111
Current Situationp. 111
Policy Analysisp. 112
Role of Congress/Legislationp. 113
Chapter 12 Patents on Methods of Doing Businessp. 115
Summaryp. 115
Introductionp. 116
Principles of Patentabilityp. 118
The State Street Bank Casep. 121
Subsequent Judicial Developmentsp. 123
The First Inventor Defense Act of 1999p. 126
The Debate Over Patenting Methods of Doing Businessp. 128
Effect of Business Method Patents Upon Entrepreneurs and Small, Entrepreneurial Firmsp. 135
Legislative Optionsp. 138
Conclusionp. 142
Indexp. 143