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

Comparing the Corporate Tax Systems in the United States and China

May 3, 2022

Chaotic IRS Filing Season Shows the Perils of Running Social Policy Through the Tax Code

April 18, 2022

Federal Corporate Tax Revenue and All Federal Tax Collections Headed for Another Record High

April 13, 2022

Facts & Figures 2022: How Does Your State Compare?

March 29, 2022

10 Tax Reforms for Growth and Opportunity

February 22, 2022

Aligning Kentucky’s Tax Code for Growth

November 30, 2021


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