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. Read More
Understanding the House GOP’s Border Adjustment
What is a border adjustment? What are the mechanics of how a border adjustment works, how would one affect U.S. businesses, and what are some pros and cons of enacting one? Read More
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