Skip to content

Testimony

All Related Articles

small business pass-through, business people working, businesses now have 100 percent bonus depreciation

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