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

What Federal Policymakers Can Learn from Business Tax Refunds in 2020

Poland Borrows an Idea from Estonia’s Tax System, but Misses the Point

Patent Box Regimes in Europe

Potential Regulatory Changes in Tax Policy Under the Biden Administration

Does Your State Have a Throwback or Throwout Rule?

How Should Wealth and Work Be Treated in the Tax Code?

Brazil has the Opportunity to Implement a Simple Consumption Tax and Foster Tax Progressivity at the Same Time

National Taxpayer Advocate’s Report Is a Road Map to Simpler Pandemic Relief Provisions

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