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.

Sen. Romney’s Child Tax Reform Proposal Aims to Expand the Social Safety Net and Simplify Tax Credits

February 5, 2021

Modeling Different Proposals for Round Three Direct Payments

February 2, 2021

IRS Data Shows Who Benefited from the First Round of Economic Impact Payments

January 27, 2021

Pandemic Highlights the Need for Better Tax Policy for Entrepreneurs and Small Businesses

December 21, 2020

What Federal Policymakers Can Learn from Business Tax Refunds in 2020

December 4, 2020

Potential Regulatory Changes in Tax Policy Under the Biden Administration

November 24, 2020

Prospects for Federal Tax Policy After the 2020 Election

November 10, 2020

Bipartisan House Bill Introduced to Further Encourage Retirement Savings

November 2, 2020

A Preliminary Look at 2019 Tax Data for Individuals

October 29, 2020

How Should Wealth and Work Be Treated in the Tax Code?

September 21, 2020

National Taxpayer Advocate’s Report Is a Road Map to Simpler Pandemic Relief Provisions

July 9, 2020

GAO Report Reveals Need to Simplify Next Round of Rebates

June 25, 2020

When Marriage Doesn’t Pay: Analysis and Options for Addressing Marriage and Second-Earner Penalties

June 23, 2020

Your Tax Refund Doesn’t Tell You How Much You Paid in Taxes

March 3, 2020

Two Years After Passage, Treasury Regulations for the Tax Cuts and Jobs Act Surpass 1,000 Pages

December 12, 2019

Closing the Tax Gap and Improving the Tax Code Are Complementary Goals

November 21, 2019

Improving the Federal Tax System for Gig Economy Participants

October 18, 2019

A Preliminary Look at 2018 Tax Data

July 19, 2019

The Tax Gap Tops $500 Billion a Year

May 15, 2019

The House Offers a Small Step Forward on Retirement Savings

May 10, 2019