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.

Improving Tax Treatment of Structures Offers Commonsense Way to Boost Competitiveness

March 24, 2022

10 Tax Reforms for Growth and Opportunity

February 22, 2022

Lawmakers Consider Untested and Complex Policies to Fund Reconciliation Bill

October 28, 2021

Proposal for Reporting Requirements for Financial Institutions Misses the Mark

October 20, 2021

Don’t Copy European Drug Pricing Policies that Reduced R&D and Innovation

September 9, 2021

Wyden’s Financial Services Tax Proposals Would Put “Mark-to-Market” to the Test

September 7, 2021

Don’t Add More Temporary Tax Policies in Budget Reconciliation

August 30, 2021

5 Things to Consider in the Tax Gap Discussion

August 27, 2021

Considering Trade-offs to Improving Tax Collections

August 18, 2021

Striking Right Balance for Cryptocurrency Reporting Requirements in Bipartisan Infrastructure Package

August 6, 2021

Return-Free Filing: A Better Fit for a Better Tax Code

August 5, 2021

Simplifying the Tax Code and Reducing the Tax Gap: What Can Be Achieved?

July 28, 2021

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

U.S. Corporate Tax Expenditures and Effective Tax Rates in Line with OECD Peers

June 29, 2021

How the Tax Code Handles Inflation (and How It Doesn’t)

June 28, 2021

Tracking the 2021 Biden Tax Plan and Federal Tax Proposals

June 16, 2021

Details and Analysis of President Biden’s FY 2022 Budget Proposals