Alton E. Kastenberg 
Small Business Tax Issues and Benefits [PDF ebook] 

Federal, state and local taxes represent a major cost of doing business in the United States, and this is particularly true for small businesses. The array of federal taxes that small businesses face includes income taxes (individual and corporate), social security and Medicare employment taxes, excise taxes, and unemployment compensation taxes. This book explores the federal tax burden on small firms and its effects on their performance and rates of formation and growth.