Anmerkungen:
Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments April 16, 2023 erstellt
Beschreibung:
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