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.

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

QB Derek Carr Could Save $3.1 Million in Taxes if Raiders Were Already in Las Vegas

June 22, 2017

California Makes Major Changes to Key Tax Administrative Body

June 21, 2017

Testimony: Enhancing Simplicity in Ohio’s Municipal Income Tax System

March 8, 2017

A Proposal to Simplify Ohio’s Local Income Tax Compliance

February 23, 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

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