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.

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

September 23, 2014

Public Finance Textbooks Miss the Excess Burden of Taxes

September 19, 2014

Pro-Growth Provisions in the Jobs for America Act

September 18, 2014

Why do I have Four Different Retirement Accounts?

September 16, 2014

The Cost of Tax Compliance

September 11, 2014

Earnings Stripping, Competitiveness, and the Drive to Further Complicate the Corporate Tax

August 20, 2014

IRS Penalties Force Colorado Marijuana Retailers to Face Higher Tax Burdens

July 11, 2014

The IRS Needs Tax Reform Not a Bigger Budget

July 3, 2014

The Clinton’s Estate Tax Planning Demonstrates the Arcane Nature of the Estate Tax

June 23, 2014

Questionable Moments in Tax History: Federal Fuel Tax Exemptions

June 18, 2014

Questionable Moments in Tax History: Why the Word “Hoensbroek” is in IRS Instruction Booklets

June 6, 2014

Questionable Moments in Tax History: Obscure Rules for Alaska Permanent Fund

June 4, 2014

The Simple Case for Tax Neutrality

May 13, 2014

It Takes 175 hours for a U.S. Business to Comply with U.S. Taxes

May 1, 2014