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

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

Carbon Taxes and the Future of Green Tax Reform

June 21, 2022

4 Things to Know About the Global Tax Debate

June 16, 2022

Comparing the Corporate Tax Systems in the United States and China

May 3, 2022

Tax Filing Season: Options for Improvement

April 27, 2022


Related Articles

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

August 10, 2022

Minimum Book Tax: Flawed Revenue Source, Penalizes Pro-Growth Cost Recovery

August 5, 2022

Reminder that Corporate Taxes Are the Most Economically Damaging Way to Raise Revenue

August 4, 2022

Push for Higher Taxes Is Misguided During a Time of Inflation and Looming Recession

July 27, 2022

Chips Are Down in Semiconductor Tax World

July 27, 2022

Biden and OECD Tax Proposals Would Hurt FDI

July 18, 2022

Lawmakers Revive Prescription Drug Pricing Policies and 1,900% Excise Tax

July 11, 2022

Trends in FDI Before and After the Tax Cuts and Jobs Act

July 6, 2022

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

June 30, 2022

How FDI Adds Value to Supply Chains

June 29, 2022

Carbon Taxes and the Future of Green Tax Reform

June 21, 2022

4 Things to Know About the Global Tax Debate

June 16, 2022

Pro-Growth Tax Reforms Throughout the Republican Study Committee’s FY 2023 Budget

June 9, 2022

Comparing the Corporate Tax Systems in the United States and China

May 3, 2022

Tax Filing Season: Options for Improvement

April 27, 2022

The Misguided Notion of Government-Set Prices for Prescription Drugs

April 20, 2022

Chaotic IRS Filing Season Shows the Perils of Running Social Policy Through the Tax Code

April 18, 2022

Federal Corporate Tax Revenue and All Federal Tax Collections Headed for Another Record High

April 13, 2022

Biden Budget Would Raise Income Tax Rates to Highest in Developed World

March 31, 2022

Improving Tax Treatment of Structures Offers Commonsense Way to Boost Competitiveness

March 24, 2022