I run a successful dog walking business in Massachusetts, and under "Romneycare" I must pay a portion of employee healthcare if I exceed 11 "full time equivalent" [22 employees working 20 hours a week].
As a result, I have opened 3 doggie daycare centers to reduce staffing. We still have walkers making an average of $14/hr. If I am forced to pay healthcare costs, that rate will be cut by $2/hr., to keep my net cost the same. However, the state will see reduced tax revenue on the reduced salaries paid.
Nationwide, the federal government will experience reduced tax revenues; either from reduced salaries as above or, if increased costs are passed along through price increases, a reduction in the number of units purchased.