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Testimony: Tax Reform Proposals in Maine
7 min read![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)
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