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

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

June 30, 2021

Tax Policy in the First 100 Days of the Biden Administration

April 30, 2021

Options for Reforming America’s Tax Code 2.0

April 19, 2021

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

February 5, 2021

Modeling Different Proposals for Round Three Direct Payments

February 2, 2021

Potential Regulatory Changes in Tax Policy Under the Biden Administration

November 24, 2020


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