Center for Federal Tax Policy

Individual 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

Tax Filing Season: Options for Improvement

April 27, 2022

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

April 18, 2022

10 Tax Reforms for Growth and Opportunity

February 22, 2022

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

January 18, 2022

Bumpy Tax Filing Season Ahead Due to IRS Backlog and Pandemic Tax Relief

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

June 30, 2021


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