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

States Inaugurate a Flat Tax Revolution

September 7, 2022

IRS Is Raising More with Less, But New Funding Misses the Mark

August 29, 2022

The Tax Compliance Costs of IRS Regulations

August 23, 2022

How to Think About IRS Tax Enforcement Provisions in the Inflation Reduction Act

August 17, 2022

Tax Filing Season: Options for Improvement

April 27, 2022

Chaotic IRS Filing Season Shows the Perils of Running Social Policy Through the Tax Code

April 18, 2022

Related Articles

Impact of Italian Elections on National Tax Policy and EU Fiscal Policy

September 28, 2022

Doing Tax Policy at the Ballot Is Not for the Faint of Heart

September 22, 2022

Massachusetts’ Graduated Income Tax Amendment Threatens the Commonwealth’s Economic Transformation

September 13, 2022

States Inaugurate a Flat Tax Revolution

September 7, 2022

Idaho to Consider Flat Income Tax in Special Session

September 1, 2022

Missouri Should Consider Flat Income Tax in Special Session

August 31, 2022

IRS Is Raising More with Less, But New Funding Misses the Mark

August 29, 2022

States That Might Tax Student Loan Debt Cancellation

August 25, 2022

Inconsistent Tax Treatment of Student Loan Debt Forgiveness Creates Confusion

August 24, 2022

The Tax Compliance Costs of IRS Regulations

August 23, 2022

How to Think About IRS Tax Enforcement Provisions in the Inflation Reduction Act

August 17, 2022

Japan’s Tax and Benefit System for Working Parents Isn’t Working

August 16, 2022

Australia’s Tax and Benefit System Might Deter Working Parents from Advancing in Their Careers

August 3, 2022

Indiana Should Use Surplus to Expedite Rate Cuts, Index Exemptions for Inflation

July 29, 2022

Health-care Premiums Could Deter Canadians’ Upward Mobility

July 28, 2022

Push for Higher Taxes Is Misguided During a Time of Inflation and Looming Recession

July 27, 2022

Lithuanian Model Could Help French Workers’ Upward Mobility

July 21, 2022

Idaho’s Tax Hiking Ballot Measure Is Riddled With Mistakes

July 14, 2022

Navigating the Complex Income Tax System in Italy

July 14, 2022

Marginal Tax Rates and Economic Opportunity

June 30, 2022