The idea of performing a technical analysis to evaluate the substantive merits of a regulation is intuitively appealing. However, the cost-benefit analysis the White House requires agencies to do for ...

This blog post focuses on the October 21 IRS announcement “address[ing] temporary compliance burdens." Our prior post provides further analysis of the executive order and October 14 announcement. On ...

The Tax Law Center submitted a comment in response to Treasury and the IRS’s proposed regulations that would unlawfully deny eligibility for the refunded portion of the Earned Income Tax Credit, Child ...

This blog post provides analysis of the executive order and October 14 IRS announcement. Our follow-up post contains analysis on the IRS announcement regarding reporting and recordkeeping. Last week’s ...

Today, the Tax Law Center submitted a comment in response to Treasury and the IRS’s proposed regulations that would unlawfully deny eligibility for the refunded portion of the Earned Income Tax Credit ...

Faculty Director Lily Batchelder spoke at an event hosted by the Center for American Progress focused on business ownership as the main path to wealth in America, and what that means for the future of ...

The White House has required federal agencies to conduct a formal cost-benefit analysis for certain regulations since the early 1980s. In principle, cost-benefit analysis can inform policymakers and ...

Each year, federal agencies issue regulations affecting public health, public safety, health care access, tax revenue, and other important outcomes. The federal rulemaking process—including the Office ...

We work on many issues related to energy and climate taxation, including guidance and regulatory decisions that affect markets and emissions. Adding Fuel to the Fire: Latest Diesel Announcement ...