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

Shaky Economic and Fiscal Outlook Requires Stable and Pro-Growth Tax Extenders Policy

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Putting a Face on America’s Estate Tax Returns

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IRS Is Raising More with Less, But New Funding Misses the Mark

August 29, 2022

The Tax Compliance Costs of IRS Regulations

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How to Think About IRS Tax Enforcement Provisions in the Inflation Reduction Act

August 17, 2022

Efforts to Improve Tax Treatment of Saving Gain Traction on Hill

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