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Regulators are glad they're helping Big Business at the expense of Mom & Pops

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Regulating an industry tends to add to overhead costs, which disproportionately affects smaller operators, leading to industry consolidation. This is why Big Business often supports — or at least tolerates — regulation. H&R Block, Jackson Hewitt and Intuit all supported the Internal Revenue Service's 2010 regulations on tax preparers. Small-time tax preparers, aided by the Institute for...

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