Publications
Compliance Costs & Tax 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.
Questions about tax complexity and compliance costs? Contact us at (202) 464-6200.
Publications from The Tax Foundation
- How to Judge a Tax Plan, by William McBride, December 15, 2011
- Beyond the Headlines: What Do Corporations Pay in Income Tax?, by William McBride, September 7, 2011
- Prepared Statement of Joseph Henchman: Hearing on the Business Activity Tax Simplification Act of 2011, by Joseph Henchman, April 13, 2011
- Arizona Weighs Income Tax Reform, by Joseph Henchman, March 21, 2011
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Johanna Mausolf, Curtis S. Dubay and Jonathan Williams, August 3, 2006
- Temporary Gasoline Tax Holidays: Relief for Motorists or Poor Tax Policy?, by Andrew Chamberlain and Jonathan Williams, July 10, 2006
- The Rising Cost of Complying with the Federal Income Tax, by Scott A. Hodge, J. Scott Moody and Wendy P. Warcholik, Ph.D., January 10, 2006
- The Cost of Complying with the Federal Income Tax, by J. Scott Moody, July 1, 2002
- The Cost of Tax Compliance, by J. Scott Moody, July 1, 2001
- The Cost of Complying with the U.S. Federal Income Tax, by J. Scott Moody, November 1, 2000
- The Impact of Tax Complexity on Small Business, by J. Scott Moody, September 1, 2000
- Compliance Costs of Alternative Tax Systems II, by Arthur P. Hall, Ph.D., March 21, 1996
- An Analysis of the Tax Burden and Compliance Costs of the Armey-Shelby Flat Tax, by Arthur P. Hall, Ph.D., July 1, 1995
- Compliance Costs of Alternative Tax Systems, by Arthur P. Hall, Ph.D., June 1, 1995
- The Compliance Costs and Regulatory Burden Imposed by the Federal Tax Laws, by Arthur P. Hall, Ph.D., January 1, 1995
- The Cost of Unstable Tax Laws, by Arthur P. Hall, Ph.D., October 1, 1994
- Growth of Federal Government Tax "Industry" Parallels Growth of Federal Tax Code, by Arthur P. Hall, Ph.D., September 1, 1994
- The High Cost of Tax Compliance for U.S. Business, by Arthur P. Hall, Ph.D., November 1, 1993
- The Income Tax Compliance Cost of Big Business, by Joel Slemrod and Marsha Blumenthal, November 1, 1993
- Why Not Amnesty?, by TF Staff, September 10, 1985
- Issues In Federal Tax Revision: Tax Developments in 1975, December 31, 1975
- Issues In Federal Tax Revision: Tax Developments in 1974, December 31, 1974
- Tax Review: Income Tax Simplification, by Harley L. Lutz, July 1, 1943