It works out great for everyone except the 47.5% of Americans who are employed by small businesses.

Not really? I’ve mentioned in both comments that we should arbitrate based on revenue, not number of employees. I also said I’m the comment you replied to we could potentially subsidize the benefits at smaller businesses with a tax on the largest. Not saying this would work, or even that the math is sound, but I have definitely addressed your point twice.

Revenue isn't always a great way to measure the size of a business, because different businesses add different amount of value. And you can't use profit, because that's easy to game. For something like people benefits, predicating the requirement on the number of people employed makes a lot of sense. It's about as much work to setup a health plan for a two person firm as a 50 person firm, but many fewer people benefit.

I don’t disagree, I just think that using number of employees seems like one of the worst possible ways to handle company reaching X size. I came up with that off the top of my head there are surely better solutions.