It makes more sense to me that individuals and the small businesses that they run serve their locales better than multinational organizations. The owners are usually vested in their communities and hire folks they directly know from communitites they understand. We should use our tax code to promote this by giving them tax breaks as incentives.
Small businesses should get tax breaks. It is hard for small business to get off the ground and make a profit. They deserve a chance to create jobs as well as variety in the economy. Big business makes competition very different, especially at first, but small business is very important.
One of the main things that the government does is try to create and keep jobs so that the people are happy and that they can keep the economy going. By rewarding the smaller businesses that do this they are not only rewarding the business but also helping themselves out as well. Not to mention the fact that small businesses need help and by helping them they can keep jobs over having to scramble to create them.
I do not mind small businesses getting tax breaks, because they're usually the ones who treat their employees correctly. It's the massive corporations, especially the oil giants, who do not deserve to get tax breaks. As long as sall business treats their employees rights and provide healthcare, give it to them.
Small businesses do not create nearly as many jobs as larger businesses do, and do not contribute as much to the economy. Although they benefit local economies, that does not matter when large corporations are the ones pushing a nation's economy to be able to compete with other countries. Tax breaks should be given to both sizes of businesses or neither.