The OECD report explores the concept of "Rules as Code" (RaC), proposing a transformation in government rulemaking by developing machine-consumable regulations alongside human-readable versions.
Organisation for Economic Co-operation and Development (OECD)
Well-designed, user-focused tools that allow for simple application are key to ensuring that families most in need receive the Child Tax Credit. Reaching these households will require a robust effort from the IRS to create user-friendly tools in partnership with organizations with a direct connection to eligible recipients.
This foundational article develops the concept of administrative burden, defining it as the learning, psychological, and compliance costs individuals face when interacting with government, and argues that these burdens are often shaped by political choices.
Journal of Public Administration Research and Theory
