What effect will health care reform have on small businesses and the self-employed? The Wall Street Journal asked two business owners about their views on the changes that will go into effect in 2014. Eric Ries, entrepreneur-in-residence at Harvard Business School and author of The Lean Startup, says the law is a boon to entrepreneurs because it eliminates a critical risk faced by founding partners: the lack of health insurance for them and their families. For the opposition, Rose Corona, owner of Big Horse Feed and Ranch and the Corona Inn, in Temecula, California, argues that health insurance under health care reform will have an inordinate cost impact on small employers. Worse, she says the tax credit available to companies with fewer than 50 employees may discourage job creation. “ObamaCare is costly, vague, dishonest, and burdensome,” says Corona. “We can do better.”

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