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.

Biden Proposals Would Significantly Expand Benefits Administered Through the Tax Code

June 3, 2021

Tax Foundation Webinar Recaps the Complexities of the 2021 Tax Filing Season

May 25, 2021

How Biden’s Corporate Tax Increases Could Make Tax Enforcement Harder

May 18, 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

Testimony: Senate Budget Committee Hearing on the Progressivity of the U.S. Tax Code

March 25, 2021

What to Expect During the 2021 Tax Season

March 19, 2021

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