Research Areas
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.
Articles from the Tax Foundation
- National Taxpayer Advocate Nina Olson, January 26, 2012
- 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
- 2011 Sales Tax Holidays & Price Caps, August 8, 2011
- Chart: Marginal Tax Rates on a Family of Five, June 2, 2011
- Prepared Statement of Joseph Henchman: Hearing on the Business Activity Tax Simplification Act of 2011, by Joseph Henchman, April 13, 2011
- Video: Scott Hodge Discusses GE's Corporate Tax Return on CNN, March 31, 2011
- Arizona Weighs Income Tax Reform, by Joseph Henchman, March 21, 2011
- Nina Olson, National Taxpayer Advocate: Standing Up for Taxpayers, February 2, 2011
- Prof. Christine Ries of the Georgia Council on Tax Reform and Fairness, January 19, 2011
- Video: Joe Henchman Discusses Cyber Monday and Online Sales Taxes on NBC, November 29, 2010
- High-Income Taxpayers Should Maximize Charitable Contributions, Other Itemized Deductions in 2010, April 29, 2010
- National Taxpayer Advocate Nina Olson: Annual Report to Congress, February 3, 2010
- Rep. Dave Camp: Tax Increases in 2009, Tax Outlook for 2010, January 13, 2010
- Ari Fleischer: Reforming the Tax Code to Promote Economic Growth, Not Wealth Redistribution, April 15, 2009
- Topline Results for Tax Foundation's 2009 Survey of U.S. Attitudes on Taxes, Government Spending and Wealth Distribution, April 8, 2009
- Congressman Tom Price (R-GA): Obama Budget vs. GOP Alternative, April 8, 2009
- Richard Rahn of the Cato Institute: Tax Havens, Tax Competition and Financial Privacy, March 25, 2009
- Robert Carroll of the Tax Foundation and Diane Lim Rogers of the Concord Coalition: Moving Forward with Bipartisan Tax Policy Reform, March 11, 2009
- Tax Holiday or Permanent Tax Relief?, by Jonathan Williams, February 2, 2007
- Total Federal Income Tax Compliance Costs, 1990-2015, October 26, 2006
- Number of Words in Internal Revenue Code and Federal Tax Regulations, 1955-2005, October 26, 2006
- Sales Tax Holidays: Politically Expedient but Poor Tax Policy, by Johanna Mausolf, Curtis S. Dubay and Jonathan Williams, August 3, 2006
- Gas Tax Holidays No Cause for Celebration, by Jonathan Williams and Andrew Chamberlain, July 20, 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
- Links to Other Tax Policy Resources, December 31, 1969