If such a company can't pay a wage above 'low' then it is a failed enterprise and should disappear. But okay...you said 'micro businesses' and let's say some things are worth keeping alive as they do interesting niche work. I have a micro business, I am the only employee doing uncommon work,. Some tax relief would assist me, but am I really entitled to it? Why should I have tax relief compared to say a useful food supplier?
I said it elsewhere, when general spending isn't at austerity levels, tax doesn't feel like a burden. You're looking at the wrong solution. No tangent here I'm addressing the exact issue.
