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.

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

New IRS Data Shows Most IRA Contributions Were Made by Middle-Class Taxpayers

April 26, 2018

Are Pre-Filled Forms the Solution to Tax Compliance Costs?

April 9, 2018

Senate Finance Retirement Savings Bill Falls Short of Offering Comprehensive Solutions

March 14, 2018

Tax Foundation Brief in Wayfair Online Sales Tax Case: SCOTUS Should Set Meaningful Limits on State Taxing Power

March 5, 2018

Idaho Tax Reform Bill Advances

February 22, 2018

Tax Compliance Burden Could Cost America as much as 1.2 Percent of its GDP

February 21, 2018

Mississippi’s Pro-Growth Tax Swap Proposal

February 15, 2018

Iowa Governor Outlines Plan to Cut Rates and Repeal Federal Deductibility

February 14, 2018

Lower Social Security Benefits under Governor Cuomo’s Plan

February 13, 2018

New York Taxpayers Must Pay for Ill-Advised Lawsuit Seeking Tax Cuts for Wealthiest Residents

January 26, 2018

More States Considering Dubious SALT Charitable Contribution Workaround

January 25, 2018