Pre-Analysis Research Plan for OIRA Review of Treasury Regulations Project

Abstract

This document outlines the pre-analysis research plan for a study of Office of Information and Regulatory Affairs (OIRA) review of Treasury regulations in which we will evaluate whether and how a memorandum of agreement (MOA) signed by the Treasury Department and OIRA in April 2018 has influenced tax regulations, and especially their preambles. This pre-analysis research plan provides details of how our study is designed and the specific lines of analyses we plan to pursue.

Keywords: tax, Treasury, IRS, Internal Revenue Service, regulation, OIRA, regulatory impact analysis, regulatory analysis, cost-benefit analysis, benefit-cost analysis

JEL Classification: K23, K34