Business Tax Compliance and Complexity

The full cost of a tax system is more than simply the amount of tax paid. It also includes the cost of tax planning and paperwork. Economists call these “tax compliance” costs, and the IRS estimates Americans spend 6.6 billion hours per year filling out tax forms—including 1.6 billion hours on the 1040 form alone.

Featured Research

Policymakers Should Learn from Tax Complexity in Brazil and the United States

April 5, 2019

Senators Introduce Legislation to Fix the Retail Glitch

March 14, 2019

Tax Trends Heading Into 2019

December 19, 2018

Unequal Tax Treatment Is Contributing to Rising Debt Levels for Entrepreneurs

December 13, 2018

Details of the House Tax Cuts and Jobs Act

November 2, 2017

Testimony: The Tax Code as a Barrier to Entrepreneurship

February 15, 2017

GAO Report Reveals Need to Simplify Next Round of Rebates

June 25, 2020

Complexity of Corporate Taxes in Europe

June 4, 2020

Complexity of Labor Taxes in Europe

May 28, 2020

Reviewing the Economic and Revenue Implications of Cost Recovery Options

April 28, 2020

South Carolina House Unanimously Approves Business License Tax Reform

February 26, 2020

The Collaborative Economy—Data Exchange with Tax Authorities

February 13, 2020

D.C. False Claims Act Bill Raises Legal and Practical Concerns

January 28, 2020

Austria’s New Government Revamps Tax Plans

January 8, 2020

Biden’s Minimum Book Income Tax Proposal Would Create Needless Complexity

December 13, 2019

Two Years After Passage, Treasury Regulations for the Tax Cuts and Jobs Act Surpass 1,000 Pages

December 12, 2019

Closing the Tax Gap and Improving the Tax Code Are Complementary Goals

November 21, 2019

Tax Competitiveness is on the Agenda in Greece

October 23, 2019

Improving the Federal Tax System for Gig Economy Participants

October 18, 2019

Retail Glitch Awaits Congressional Fix

October 10, 2019

Does Your State Have a Throwback or Throwout Rule?

September 4, 2019

Throwback and Throwout Rules: A Primer

July 2, 2019

New Research Shows Small Firms Value Simplicity More Than Tax Relief

June 26, 2019

The Tax Gap Tops $500 Billion a Year

May 15, 2019

Policymakers Should Learn from Tax Complexity in Brazil and the United States

April 5, 2019

Tax Avoidance Rules Increase the Compliance Burden in EU Member Countries

March 28, 2019

Business Tax Compliance and Complexity

Featured Research

Policymakers Should Learn from Tax Complexity in Brazil and the United States

Senators Introduce Legislation to Fix the Retail Glitch

Tax Trends Heading Into 2019

Unequal Tax Treatment Is Contributing to Rising Debt Levels for Entrepreneurs

Details of the House Tax Cuts and Jobs Act

Testimony: The Tax Code as a Barrier to Entrepreneurship

Related Articles

GAO Report Reveals Need to Simplify Next Round of Rebates

Complexity of Corporate Taxes in Europe

Complexity of Labor Taxes in Europe

Reviewing the Economic and Revenue Implications of Cost Recovery Options

South Carolina House Unanimously Approves Business License Tax Reform

The Collaborative Economy—Data Exchange with Tax Authorities

D.C. False Claims Act Bill Raises Legal and Practical Concerns

Austria’s New Government Revamps Tax Plans

Biden’s Minimum Book Income Tax Proposal Would Create Needless Complexity

Two Years After Passage, Treasury Regulations for the Tax Cuts and Jobs Act Surpass 1,000 Pages

Closing the Tax Gap and Improving the Tax Code Are Complementary Goals

Tax Competitiveness is on the Agenda in Greece

Improving the Federal Tax System for Gig Economy Participants

Retail Glitch Awaits Congressional Fix

Does Your State Have a Throwback or Throwout Rule?

Throwback and Throwout Rules: A Primer

New Research Shows Small Firms Value Simplicity More Than Tax Relief

The Tax Gap Tops $500 Billion a Year

Policymakers Should Learn from Tax Complexity in Brazil and the United States

Tax Avoidance Rules Increase the Compliance Burden in EU Member Countries