Make the obligation legible.

Commonwealth Enterprise Policy Forum studies how regulatory design and public financial commitments affect Massachusetts small businesses.

Our institutional record

Founded in 2018, the Forum operates under the legal name Commonwealth Regulatory & Fiscal Policy Forum Inc.. Our focus is non-partisan small-business regulatory reform: state tax-wedge and payroll compliance analysis, commercial permitting acceleration, and municipal pension and debt transparency.

The domain diehlforsenate.com houses this policy research publication. The Forum’s work is presented as policy analysis; this website does not solicit campaign contributions or offer government services.

Geoffrey Diehl, Senior Policy Fellow

Geoffrey Diehl serves as Senior Policy Fellow. His commentary on the digest examines the practical connection between public rules, employer decisions and fiscal accountability. Commentary expresses a policy perspective and is identified separately from source-based findings.

How we handle evidence

We distinguish current requirements from proposed reforms. Tables identify their units and periods. Illustrative examples are marked as such, and a missing record is not recorded as a zero. The employer calculator publishes its assumptions and exclusions so a reader can reproduce the result.

Non-partisan is our research standard: evaluate a proposal by its design, evidence and consequences rather than party affiliation. It does not mean that commentary has no point of view. The Forum is not a state agency, regulator, law firm, accounting practice or credit-rating agency.

Corrections and correspondence

For a correction, send the page title, the disputed statement and the public source supporting the change to research@diehlforsenate.com. General policy correspondence can be sent to policy@diehlforsenate.com.

Please send public materials only. We do not need payroll records, personal tax returns, bank details or confidential case documents to evaluate a research question.