The IRS’s War on Locum Tenens

This article originally appeared in Regulation. Click here to read the full article.

By Ike Brannon

The most life-changing innovation to come along since my family moved to our urban neighborhood in Washington, D.C., a decade ago has been the appearance of Uber, the app that allows someone to easily hail a ride using a smartphone. Besides making my car-less life much easier, it represents a tangible economic gain to society by allowing cars to be used much more productively. A similar, though low-tech, practice in the medical profession known as locum tenens increases people’s access to doctors and helps tamp down health care costs.