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

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

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


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