John Morrall is quoted in a Wall Street Journal column about regulation in the U.S.:

Other economists say it makes sense that regulation would cost small businesses more, whatever methodological challenges there might be in calculating the scope of that discrepancy. “There is a lot more evidence as well as theory that indicates it’s real,” said John Morrall, who analyzed regulation’s costs for the White House’s Office of Management and Budget and is now an affiliated senior scholar at the Mercatus Center. “Although there are small-business abatement efforts that might counteract the fixed costs of many types of regulation, my 30 years of experience at OMB with the Regulatory Flexibility Act is that agencies spend a lot of time trying to get around it.”