Ibrahim N McCormick 
Small Business Health Insurance [PDF ebook] 
Coverage and Tax Incentive Analyses

This book offers an overview of the issues and status of small business health insurance in the United States and examines the question of whether existing tax incentives at the Federal and State level provide sufficient inducement to small businesses to adopt health insurance plans for their employees. Also discussed is the small business health insurance tax credit which was adopted as part of the Federal health care reform legislation and the factors contributing to its low use and complexity.