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

Insights into the Tax Systems of Scandinavian Countries

February 24, 2021

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

February 5, 2021

Modeling Different Proposals for Round Three Direct Payments

February 2, 2021

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

Improving the Federal Tax System for Gig Economy Participants

October 18, 2019

Related Articles

Insights into the Tax Systems of Scandinavian Countries

Join Us for a Free “State Tax Policy Boot Camp”

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

What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

Modeling Different Proposals for Round Three Direct Payments

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

What to Expect During the 2021 Tax Season

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

2020 Spanish Regional Tax Competitiveness Index

What Federal Policymakers Can Learn from Business Tax Refunds in 2020

Potential Regulatory Changes in Tax Policy Under the Biden Administration

Prospects for Federal Tax Policy After the 2020 Election

Bipartisan House Bill Introduced to Further Encourage Retirement Savings

A Preliminary Look at 2019 Tax Data for Individuals

Comparing Europe’s Tax Systems: Individual Taxes

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

Brazil has the Opportunity to Implement a Simple Consumption Tax and Foster Tax Progressivity at the Same Time

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

GAO Report Reveals Need to Simplify Next Round of Rebates

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