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![Soda Taxes, Soda Tax](https://taxfoundation.org/wp-content/uploads/2017/03/soda3-300x172.jpg)
![Arkansas Tax Reform](https://taxfoundation.org/wp-content/uploads/2017/02/ArkansasCapitol-300x169.jpg)
Saying Goodbye to InvestArk
2 min read![Healthcare](https://taxfoundation.org/wp-content/uploads/2017/03/healthcare3-300x168.jpg)
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![Affordable Care Act Tax](https://taxfoundation.org/wp-content/uploads/2017/01/healthcare2-300x200.jpg)
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![Maine tobacco tax and Maine vaping tax increase proposal. Learn more about Maine cigarette tax increase and the issue of cigarette smuggling (disease control and prevention)](https://taxfoundation.org/wp-content/uploads/2017/02/main-300x200.jpg)
Testimony: Tax Reform Proposals in Maine
7 min read![John Kasich](https://taxfoundation.org/wp-content/uploads/2017/01/Kasich-300x200.jpg)
![Kansas online sales tax collection, Kansas taxing online sales, Kansas A.G. online sales tax. Kansas attorney general online sales tax. Kansas department of revenue online sales tax](https://taxfoundation.org/wp-content/uploads/2017/01/Kansas2-300x182.jpg)
![Arkansas Tax Reform](https://taxfoundation.org/wp-content/uploads/2017/02/ArkansasCapitol-300x169.jpg)
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![Nominal Trade Weighted U.S. Dollar Index: Major Currencies - exchange rate](https://taxfoundation.org/wp-content/uploads/2017/02/SAH-3-22-17-300x214.png)
![Washington State Income Tax](https://taxfoundation.org/wp-content/uploads/2017/01/washington-state-300x169.jpg)
![small business pass-through, business people working, businesses now have 100 percent bonus depreciation](https://taxfoundation.org/wp-content/uploads/2017/02/small-business-e1529349200987-300x200.jpeg)
Testimony: The Tax Code as a Barrier to Entrepreneurship
Lawmakers interested in removing barriers to entrepreneurship should consider ways to mitigate 3 distortions in the U.S. tax code: the limited deductibility of business net operating losses, the limited deductibility of capital losses, and lengthy depreciation schedules.
11 min read![](https://taxfoundation.org/wp-content/uploads/2016/08/LincolnNebraska-e1529355895518-300x230.jpg)