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

Details of the House Tax Cuts and Jobs Act

November 2, 2017

Testimony: The Tax Code as a Barrier to Entrepreneurship

February 15, 2017

Understanding the House GOP’s Border Adjustment

February 15, 2017

Details and Analysis of Rep. Jim Renacci’s Tax Reform Proposal

July 14, 2016

Why Tax Complexity Still Matters

April 10, 2015

There are More Marginal Income Tax Rates than Advertised

April 2, 2015


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