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

Breaking Down the Inflation Reduction Act’s Green Energy Tax Credits

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Does Your State Have a Marriage Penalty?

August 16, 2022

Who Gets Hit by the Inflation Reduction Act Book Minimum Tax?

August 10, 2022


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