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.

Related Articles

Reducing Compliance Costs for Small Businesses

Public Finance Textbooks Miss the Excess Burden of Taxes

Pro-Growth Provisions in the Jobs for America Act

Why do I have Four Different Retirement Accounts?

The Cost of Tax Compliance

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

IRS Penalties Force Colorado Marijuana Retailers to Face Higher Tax Burdens

The IRS Needs Tax Reform Not a Bigger Budget

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

Questionable Moments in Tax History: Federal Fuel Tax Exemptions

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

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

The Simple Case for Tax Neutrality

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

A Muddled Tax Code Reflects Muddled Thinking

Tax Complexity a Problem in Every State

How Many Words are in the Tax Code?

The High and Regressive Costs of Tax Preparation

2,999 Americans Renounced U.S. Citizenship in 2013

Baucus Administrative Reforms Target Bank Accounts as a “Closing the Tax Gap” Measure