Center for Federal Tax Policy

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

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

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

GAO Report Reveals Need to Simplify Next Round of Rebates

June 25, 2020

Reviewing the Economic and Revenue Implications of Cost Recovery Options

April 28, 2020

Biden’s Minimum Book Income Tax Proposal Would Create Needless Complexity

December 13, 2019

Two Years After Passage, Treasury Regulations for the Tax Cuts and Jobs Act Surpass 1,000 Pages

December 12, 2019

Closing the Tax Gap and Improving the Tax Code Are Complementary Goals

November 21, 2019

Improving the Federal Tax System for Gig Economy Participants

October 18, 2019

Retail Glitch Awaits Congressional Fix

October 10, 2019

New Research Shows Small Firms Value Simplicity More Than Tax Relief

June 26, 2019

The Tax Gap Tops $500 Billion a Year

May 15, 2019

Policymakers Should Learn from Tax Complexity in Brazil and the United States

April 5, 2019

Tax Treatment of Worker Training

March 21, 2019

Senators Introduce Legislation to Fix the Retail Glitch

March 14, 2019

New Letter Says the “Retail Glitch” is Discouraging Business Investment

June 11, 2018

Inversions under the New Tax Law

March 13, 2018

European Countries Push Forward on Digital Taxes Despite Pleas to Wait

February 9, 2018

The ‘Grain Glitch’ Needs to Be Fixed

February 8, 2018

Statement on Final Passage of the Tax Cuts and Jobs Act

December 20, 2017

EU Letter to Treasury Should Not Change Tax Reform

December 14, 2017

House and Senate Bill Limits on Interest Deductions

December 13, 2017

Key Changes in Senate Tax Reform Bill Heading into the Vote-a-Rama

December 1, 2017

Center for Federal Tax Policy

Business Tax Compliance and Complexity

Featured Research

Policymakers Should Learn from Tax Complexity in Brazil and the United States

Senators Introduce Legislation to Fix the Retail Glitch

Details of the House Tax Cuts and Jobs Act

Testimony: The Tax Code as a Barrier to Entrepreneurship

Understanding the House GOP’s Border Adjustment

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

Related Articles

GAO Report Reveals Need to Simplify Next Round of Rebates

Reviewing the Economic and Revenue Implications of Cost Recovery Options

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

Improving the Federal Tax System for Gig Economy Participants

Retail Glitch Awaits Congressional Fix

New Research Shows Small Firms Value Simplicity More Than Tax Relief

The Tax Gap Tops $500 Billion a Year

Policymakers Should Learn from Tax Complexity in Brazil and the United States

Tax Treatment of Worker Training

Senators Introduce Legislation to Fix the Retail Glitch

New Letter Says the “Retail Glitch” is Discouraging Business Investment

Inversions under the New Tax Law

European Countries Push Forward on Digital Taxes Despite Pleas to Wait

The ‘Grain Glitch’ Needs to Be Fixed

Statement on Final Passage of the Tax Cuts and Jobs Act

EU Letter to Treasury Should Not Change Tax Reform

House and Senate Bill Limits on Interest Deductions

Key Changes in Senate Tax Reform Bill Heading into the Vote-a-Rama