This week, Peter Koehler, who helps businesses with their operations, finances, and succession planning, points out that small businesses are not just mini-versions of big businesses. In fact, he says, they’re an entirely different species, and he believes the federal tax code should treat them as such. In our conversation, he suggests a few changes -- tiered payroll tax rates, a startup tax credit to cover professional services, an expanded qualified business income deduction -- that he thinks might restrain our slide toward ever greater consolidation.