Archive: Geoffrey T. Sanzenbacher
Economics 101 teaches that it is a bad idea to design taxes that distort behavior. Yet the “No Tax on Overtime” provision in the One Big Beautiful Bill Act (OBBBA) – which is in effect from January 1, 2025 to December 31, 2028 – could cause behavior to change in two ways…
Ending ‘regulation by litigation’ may erode some protections for workers. Most people likely think their employer’s role in providing a 401(k) stops at choosing the provider, match rate, and investment options. What most workers probably don’t know is that under the law governing 401(k)s – the Employee Retirement Income Security Act of 1974 (ERISA) – employers must…
