Center for Federal Tax Policy

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

The Impact of the Biden Administration’s Tax Proposals by State and Congressional District

June 30, 2021

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What the U.S. Can Learn from the Adoption (and Repeal) of Wealth Taxes in the OECD

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Modeling Different Proposals for Round Three Direct Payments

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Potential Regulatory Changes in Tax Policy Under the Biden Administration

November 24, 2020


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