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.

President Biden’s Infrastructure Plan Raises Taxes on U.S. Production

March 31, 2021

Pandemic Highlights the Need for Better Tax Policy for Entrepreneurs and Small Businesses

December 21, 2020

What Federal Policymakers Can Learn from Business Tax Refunds in 2020

December 4, 2020

Potential Regulatory Changes in Tax Policy Under the Biden Administration

November 24, 2020

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

September 21, 2020

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

July 9, 2020

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