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.

Brazil has the Opportunity to Implement a Simple Consumption Tax and Foster Tax Progressivity at the Same Time

July 30, 2020

National Taxpayer Advocate’s Report Is a Road Map to Simpler Pandemic Relief Provisions

July 9, 2020

GAO Report Reveals Need to Simplify Next Round of Rebates

June 25, 2020

When Marriage Doesn’t Pay: Analysis and Options for Addressing Marriage and Second-Earner Penalties

June 23, 2020

In Some States, 2020 Estimated Tax Payments Are Due Before 2019 Tax Returns

May 22, 2020

Your Tax Refund Doesn’t Tell You How Much You Paid in Taxes

March 3, 2020

How the Puerto Rico Disaster Package Targets Relief but Creates Tax Complexity

February 5, 2020

Austria’s New Government Revamps Tax Plans

January 8, 2020

Two Years After Passage, Treasury Regulations for the Tax Cuts and Jobs Act Surpass 1,000 Pages

December 12, 2019

Closing the Tax Gap and Improving the Tax Code Are Complementary Goals

November 21, 2019

Ranking Individual Income Taxes on the 2020 State Business Tax Climate Index

November 20, 2019

Tax Competitiveness is on the Agenda in Greece

October 23, 2019

Improving the Federal Tax System for Gig Economy Participants

October 18, 2019

A Preliminary Look at 2018 Tax Data

July 19, 2019

The Tax Gap Tops $500 Billion a Year

May 15, 2019

The House Offers a Small Step Forward on Retirement Savings

May 10, 2019

The First Filing Season under the TCJA

April 15, 2019

Policymakers Should Learn from Tax Complexity in Brazil and the United States

April 5, 2019

To Remedy Tax Compliance Problems, Gig Economy Firms Need Policy Certainty

March 1, 2019

Don’t Judge Your Taxes by Your Refund

January 29, 2019