In remarks at the 12th Annual Conference on Financial Market Regulation, U.S. Securities & Exchange Commission Chairman Paul S. Atkins argued that high-quality economic analysis should be a core foundation of SEC rulemaking, with clearer demonstration of the problem being addressed and the likely benefits and costs of the regulatory response. Atkins said the SEC should ensure that “thorough and unbiased” analysis is not displaced by a drive to expand regulation, warning that insufficiently supported rules can impose unnecessary burdens on markets and create unintended consequences. He cited recent adopting releases that noted an inability to reliably quantify potential benefits and costs, and called for the Commission to “show our work” so the public can understand what is being proposed, including potential negative effects, while balancing investor protection with capital formation and market efficiency in a globally competitive environment.