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Jerome also commented the other day that there are legal obligation regarding worker representation, etc, beyond 10 employees, which sort of defines what is "small". That threshold might also be a factor. A society committed to the notion that government is always bad will have bad government. And it doesn't have to be that way. — Paul Krugman
So it certainly entered into the calculation if you were under 10 or 20 and would go over that limit by opting to implement the law.
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