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

Design Matters When Raising Taxes to Reduce the Deficit and Stabilize the Debt

May 16, 2023

Testimony: U.S. International Tax Policies That Support Investment and Innovation

May 11, 2023

Testimony: The Costs and Complexity of the Federal Tax Code Demand Reform

April 18, 2023

America’s Progressive Tax and Transfer System: Federal, State, and Local Tax and Transfer Distributions

March 30, 2023

Details and Analysis of President Biden’s Fiscal Year 2024 Budget Proposal

March 23, 2023

Biden’s New Tax Proposals Are Complicated and Rife with Double Taxation

March 13, 2023


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Testimony: U.S. International Tax Policies That Support Investment and Innovation

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Do Consumption Taxes Do a Better Job of Taxing Criminals?

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Testimony: The Costs and Complexity of the Federal Tax Code Demand Reform

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IRS Strategic Operating Plan Shows Promise, but Concerns Remain

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Testimony: The Fiscal State of the Union

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Biden’s New Tax Proposals Are Complicated and Rife with Double Taxation

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Biden’s FY 2024 Budget Would Result in More Than $4.5 Trillion in Gross Tax Increases

March 9, 2023

Taxing Distributed Profits Makes Business Taxation Simple and Efficient

March 1, 2023

Deteriorating Federal Budget to Run $1.4 Trillion Deficit in 2023, CBO Projects

February 16, 2023

Details and Analysis of a Tax Reform Plan for Growth and Opportunity

February 14, 2023

Will the Federal Government Tax Your State Tax Rebate?

February 8, 2023

Fair Tax FAQ

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Frustration and Delays as the 2023 Tax Filing Season Begins

January 18, 2023

Improved Tax Treatment of Saving Included in Year-End Federal Spending Deal

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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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