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Now back to my original question, who are these small businesses with the part time workers because of Obama Care? Do you really think this country will be sustained and be great because of burger flippers?

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That question shows a complete lack of imagination or understanding of where the jobs are in the country . Do you really think that the only work done by small business is hamburgers ? Small business is the anchor of our economy .
Small businesses make up 97 % of US employers ;64 % of new private sector hires,almost 50% of US private sector jobs ,and 43 % of the HIGH TECH JOBS in the country .

https://www.sba.gov/sites/default/fi..._Sept_2012.pdf

Well maybe but reality comes in the morning, they won't be able to do all they would like to but they do have to fix unemployment, the place has few things going for it except tourism, so they need and they need to deal with the tax evasion mentality so a consumption tax is needed

same prescription that the Dems have here . They wheeled a VAT out when they passed Obamacare and that was smacked down. I personally do not mind consumption taxes IF income and investment taxes are reduced or eliminated entirely .

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who are these small businesses with the part time workers because of Obama Care?

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My daughter's employer, an independent small town pharmacy, recently put her on full time because they were able to fire 3 part-timers, putting them safely under the 49 employee number. It took the Pharmacist eight months to get rid of the deadwood without incurring EEOC complaints.

Yes having ceiling on employment forces employers to push productivity and be more efficient, there is a price but payroll taxes in any form are regressive. Tom I have said before our experience has been that a "VAT" allowed income tax to be reduced because it targets those with money to spend. I expect Greece will have to do this to overcome tax evasion