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.

Who Gets a Tax Cut Under the Tax Cuts and Jobs Act?

December 19, 2017

High-Tax States are Inconsistent on the State and Local Tax Deduction

December 12, 2017

Important Differences Between the House and Senate Tax Reform Bills Heading into Conference

December 2, 2017

How the State and Local Tax Deduction Interacts with the AMT and Pease Limitation

November 6, 2017

Details of the “Big Six” Tax Framework

September 27, 2017

Is the State and Local Tax Deduction in Place to Protect Against Double Taxation?

September 21, 2017

Five Ideas for Simplifying the Individual Tax Code

July 24, 2017

Details and Analysis of Rep. Jim Renacci’s Tax Reform Proposal

July 14, 2016

Illustrating the Earned Income Tax Credit’s Complexity

July 14, 2016

The Compliance Costs of IRS Regulations

June 15, 2016

Perspectives on the Need for Tax Reform: Before the Ways and Means Subcommittee on Tax Policy

May 25, 2016

If Everyone Is a Tax Haven, No One Is

May 11, 2016

The IRS Audited 1.2 Million Households in 2015

March 31, 2016

More Americans than Ever are Renouncing Their Citizenship, and Taxes are to Blame

February 9, 2016

Federal Tax Laws and Regulations are Now Over 10 Million Words Long

October 8, 2015

Why Tax Complexity Still Matters

April 10, 2015

There are More Marginal Income Tax Rates than Advertised

April 2, 2015

The IRS Has Too Many Responsibilities

January 23, 2015

Don’t Cry for the IRS, We’re Doing Their Work for Them

January 16, 2015

Treasury Report: Improper Payments Remain a Problem in EITC, Child Credit

December 10, 2014