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Individual Tax Compliance and Complexity

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Moore v. United States tax unrealized income gains Obergefell v. Hodges: Supreme Court Upholds Same-Sex Marriage U.S. Supreme Court Nomination 2018

Talking Tax Reform: Post-Wayfair Remote Sales Tax Reforms

On October 5th, the Tax Foundation is hosting a webinar to discuss the new sales tax environment created by the 2018 Wayfair Supreme Court decision—and how state policymakers should respond.

Distribution of major US individual income tax credits on IRS tax form 1040

Summary of the Tax Credits Claimed on the Form 1040, Tax Year 2020

In tax year 2020, taxpayers claimed more than 159 million tax credits on their individual income tax returns worth a total of more than $277 billion. That was an increase of $35.3 billion from tax year 2019, largely due to an influx of pandemic relief administered through the tax code in 2020.

Inflation Reduction Act One Year After Enactment

Congress should reconsider key elements of the IRA, including the book minimum tax and the green energy credits, with an eye towards simplification and fiscal responsibility.

Child Tax Credit Reform Debate Continues Tax Cuts and Jobs Act TCJA Expiration and tax policy trade-offs Family Security Act Mitt Romney and Brookings Hamilton Project

Lawmakers Envision Different Paths for the Child Tax Credit

As the TCJA expiration nears, lawmakers face difficult choices in reforming the CTC. While revenue, distributional and economic effects are important, lawmakers should also focus on simplifying the rules and reducing the administrative challenges.

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Not All Taxes Are Created Equal

Discover why there are better and worse ways for governments to raise a dollar of revenue. That’s because no two taxes impact the economy the same.

IRS budget increase IRS technology modernization and IRS funding for IRS e-filing electronic tax filing

The U.S. Tax Code Is Too Complex for Direct eFile to Work

It is hard to imagine the IRS Direct e-File Program operating seamlessly with the complexity of the current U.S. tax system. Instead, lawmakers should first address the more fundamental problem that causes taxpayer frustration: our highly complicated tax code.