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

Improving the Federal Tax System for Gig Economy Participants

October 18, 2019

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

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