Tag Archives: tax regulations

Cost-Benefit Analysis of Tax Regulations: A Case Study (with Jennifer Nou and David Weisbach)

by Daniel Hemel — Friday, July 27, 2018

[Note: This post is co-authored with University of Chicago Law School colleagues Jennifer Nou and David Weisbach.] The Treasury Department and the Internal Revenue Service (IRS) have submitted a proposed rule regarding the new passthrough deduction to the Office of Information and Regulatory Affairs (OIRA) for review. This appears to be the first tax regulation labeled as “economically significant” […]