Released in December 2007, this 368-page report from the RAND Corporation looks at the ways that regulation and the legal system can discourage or encourage the entrepreneurial spirit. Susan Gates, director of the Kauffman-RAND Institute for Entrepreneurship Public Policy remarked, "Unfortunately, some regulations place a disproportionate burden on small businesses. At the same time, exemptions and other special regulatory treatment for small businesses to ease this burden don't always work." The report contains a number of interesting findings, including an observation that there is no evidence that state health-insurance mandates designed to expand access to health insurance for small businesses have actually increased their ability to offer benefits or reduced their insurance premiums. Overall, it's a work that will be of great interest to policy makers, economists, and others who might be concerned with the future economic prospects of small businesses.