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.


Featured Research

Details of the “Big Six” Tax Framework

September 27, 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

Why Tax Complexity Still Matters

April 10, 2015

There are More Marginal Income Tax Rates than Advertised

April 2, 2015


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