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
Entrepreneurship matters. It fosters discovery and innovation. Entrepreneurs also engage in the creative destruction of existing technologies, economic institutions, and business production or management techniques… Read More
SecurityCommentary
On Monday, the Organization for Economic Cooperation and Development released the full version of the global standard for automatic exchange of information. The Standard for… Read More
EconomyAnalysis
The present tax system is biased against savings and investment in many ways. One of the most important is that, unlike other expenses, businesses must… Read More
News
House Ways and Means Committee Oversight Subcommitee chairman Charles Boustany (R–LA) announced last week that there is “new evidence uncovered by the Committee that shows… Read More
Representatives Pat Tiberi (R–OH) and Ron Kind (D–WI), both Ways and Means Committee members, have introduced the America’s Small Business Tax Relief Act of 2014… Read More
The Securities and Exchange Commission (SEC) is to be commended for recognizing the debilitating problems with the existing Regulation A, but unless the proposed rule… Read More
“Going public” now costs a company about $2.5 million. This money is spent on lawyers, accountants, and other expenses to meet the registration requirements of… Read More
During a recent House Financial Services Committee mark-up, a number of members complained that the Securities and Exchange Commission (SEC) was “slow walking” the regulations… Read More
Chairman of the Senate Finance Committee Max Baucus (D–MT) continues to release draft proposals on important parts of tax reform. His latest draft proposal is… Read More
The Securities and Exchange Commission (SEC) has proposed a rule that would impede capital formation, job creation, innovation, productivity improvement, and economic growth by making… Read More
