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.

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

Nevada Governor Releases Outline of Revised Tax Plan

May 15, 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

H&R Block Expects New Business From Obamacare Confusion

January 7, 2015

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

December 10, 2014

What is the Simplest Tax System?

December 8, 2014

Calling Foul on Athletic Tax Credits

November 25, 2014

FATCA, Automatic Information Exchange, and the End of Financial Privacy

November 20, 2014

Is the IRS Upholding Your Taxpayer Rights?

October 16, 2014

2015 Tax Brackets

October 2, 2014

IRS Taxpayer Bill of Rights

September 30, 2014

Tax Bill Passes Exempting Tribal General Welfare Benefits

September 29, 2014

Entrepreneurship and a Pro-Growth Tax Code

September 23, 2014

Reducing Compliance Costs for Small Businesses