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
Lawmakers snuck the Corporate Transparency Act into the 1,480-page National Defense Authorization Act in 2021. The measure is targeted squarely at small businesses with fewer… Read More
LawCommentary
The Securities and Exchange Commission on Wednesday adopted a final rule to require public companies to disclose climate-related information in financial statements and other reports… Read More
PoliticsCommentary
In the midst of a recession, with inflation eating away an average of $6,800 in purchasing power from the incomes of families with two workers,… Read More
EconomyCommentary
For many years, researchers at The Heritage Foundation have pointed out that U.S. financial markets have been highly regulated for more than a century, especially after the… Read More
EconomyCommentary
Progressives and some Republicans are trying to sneak a bill into the National Defense Authorization Act that would impose a beneficial ownership reporting regime on… Read More
EconomyCommentary
Millions of Americans live in fear of another financial crisis, so they are willing to go along with extensive regulation of the financial sector. Unfortunately,… Read More
PoliticsCommentary
Roger Scruton has died. Conservatism has lost one of its great thinkers. Scruton, who died Jan. 12 at age 75, authored more than 50 books… Read More
EconomyCommentary
The Securities and Exchange Commission beginning next year will require broker-dealers to report securities transactions to CAT NMS LLC, a Delaware-based limited-liability company jointly owned… Read More
EconomyAnalysis
The Unlocking Capital for Small Businesses Act of 2019 (H.R. 3768), introduced by Rep. Ted Budd, R-N.C., would provide a safe harbor for finders and… Read More
EconomyCommentary
As the table below shows, the number of broker-dealers in the U.S. declined by 29 percent between 2003 and 2017. Over the same period, the… Read More
