David R. Burton focuses on tax matters, securities law, entitlements and regulatory and administrative law issues as The Heritage Foundation’s senior fellow in economic policy. Read his research.
View all authorsEconomyCommentary
President Obama is submitting his final budget to Congress this week. Regardless of the contents of this budget, the president’s fiscal legacy is largely already… Read More
EconomyCommentary
The Department of Labor recently proposed seven rules imposing new obligations on firms selling securities to retirement plans and individual retirement account (IRA) investors. If… Read More
EconomyCommentary
The United States has the most damaging business tax system in the developed world because it taxes its businesses at high rates, taxes them on… Read More
EconomyCommentary
Rep. Pat Tiberi, R-Ohio, is poised to reintroduce legislation that would make permanent so-called “bonus depreciation.” This legislation would enable businesses to deduct half their capital… Read More
Commentary
On March 25, the Securities and Exchange Commission (SEC) adopted a final rule amending Regulation A that will help mid-sized companies seeking to raise capital… Read More
EconomyAnalysis
The U.S. has the highest corporate tax rate in the developed world, is the only major country to tax its businesses on income earned outside… Read More
EconomyCommentary
Should an individual be able to commit fraud and not face jail time or at least serious civil consequences? Too often we have seen multi-billion… Read More
EconomyCommentary
President Obama has proposed a fiscal year 2016 budget that raises $3.5 trillion in fiscal year 2016 and $45 trillion over 10 years. In his budget,… Read More
EconomyCommentary
IRS Commissioner Josh Koskinen complained recently about Congress cutting the agency’s budget by $350 million in the recent budget deal. Koskinen warns that taxpayer service… Read More
EconomyCommentary
Merriam-Webster defines progress as “the process of improving or developing something over a period of time” or the “gradual betterment; especially: the progressive development of humankind.”… Read More
