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

Breaking Down the Inflation Reduction Act’s Green Energy Tax Credits

September 14, 2022

IRS Is Raising More with Less, But New Funding Misses the Mark

August 29, 2022

The Tax Compliance Costs of IRS Regulations

August 23, 2022

How to Think About IRS Tax Enforcement Provisions in the Inflation Reduction Act

August 17, 2022

Who Gets Hit by the Inflation Reduction Act Book Minimum Tax?

August 10, 2022

An International Tax Agenda for Congress on the Anniversary of the Global Tax Deal

June 30, 2022


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