IRS and SBA Office of Advocacy Spar over Affordable Care Act Implementation
The IRS published a final rule setting up a tax penalty for businesses whose employees purchase health insurance through an Exchange using a federal subsidy.
Commentaries & Insights
Our Commentaries and Insights are short-form publications intended to distill long-form research and synthesize current policymaking activity into easily understood concepts.
Regulatory Reform: What’s New in 2014?
The 113th Congress is considering various bills that would reform the way regulations are developed, analyzed, and reviewed.
Drawing Inspiration from James Q. Wilson’s “Bureaucracy”
Few have had as much influence on my development as a researcher as Professor James Q. Wilson.