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

A Preliminary Look at 2018 Tax Data

July 19, 2019

The First Filing Season under the TCJA

April 15, 2019

Policymakers Should Learn from Tax Complexity in Brazil and the United States

April 5, 2019

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

January 30, 2019

Tax Trends Heading Into 2019

December 19, 2018

Details of the “Big Six” Tax Framework

September 27, 2017

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

The First Filing Season under the TCJA

April 15, 2019

Policymakers Should Learn from Tax Complexity in Brazil and the United States

April 5, 2019

To Remedy Tax Compliance Problems, Gig Economy Firms Need Policy Certainty

March 1, 2019

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

January 30, 2019

Don’t Judge Your Taxes by Your Refund

January 29, 2019

Tax Trends Heading Into 2019

December 19, 2018

The Tax Cuts and Jobs Act After A Year

December 17, 2018

How Does Your State Structure Its Individual Income Tax Brackets?

November 14, 2018

Millennials Filed One-Third of 2016 Tax Returns

September 5, 2018

Reviewing Different Methods of Calculating Tax Compliance Costs

August 21, 2018

State Tax Implications of Federal Tax Reform in Virginia

August 14, 2018

The Tax Cuts and Jobs Act Simplified the Tax Filing Process for Millions of Households

August 7, 2018

Taxing Patreon Contributions

June 8, 2018

IRS to Issue Guidance Clarifying Viability of SALT Deduction Cap Workarounds

May 23, 2018

States Can’t Just Hit Pause on Implications of Federal Tax Reform

May 10, 2018

What’s in the Iowa Tax Reform Package

May 9, 2018

Sales Tax Complexity: Diaper Edition

May 7, 2018

Individual Tax Compliance and Complexity

Featured Research

A Preliminary Look at 2018 Tax Data

The First Filing Season under the TCJA

Policymakers Should Learn from Tax Complexity in Brazil and the United States

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

Tax Trends Heading Into 2019

Details of the “Big Six” Tax Framework

Related Articles

A Preliminary Look at 2018 Tax Data

The Tax Gap Tops $500 Billion a Year

The House Offers a Small Step Forward on Retirement Savings

The First Filing Season under the TCJA

Policymakers Should Learn from Tax Complexity in Brazil and the United States

To Remedy Tax Compliance Problems, Gig Economy Firms Need Policy Certainty

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

Don’t Judge Your Taxes by Your Refund

Tax Trends Heading Into 2019

The Tax Cuts and Jobs Act After A Year

How Does Your State Structure Its Individual Income Tax Brackets?

Millennials Filed One-Third of 2016 Tax Returns

Reviewing Different Methods of Calculating Tax Compliance Costs

State Tax Implications of Federal Tax Reform in Virginia

The Tax Cuts and Jobs Act Simplified the Tax Filing Process for Millions of Households

Taxing Patreon Contributions

IRS to Issue Guidance Clarifying Viability of SALT Deduction Cap Workarounds

States Can’t Just Hit Pause on Implications of Federal Tax Reform

What’s in the Iowa Tax Reform Package

Sales Tax Complexity: Diaper Edition