In the United States, an individual whose income exceeds a certain threshold (the sum of the…
Year: 2020
Tax Gap Estimates for Tax Years 2011–2013
This report presents estimates of the tax gap for the tax year (TY) 2011–2013 timeframe. The…
Tax Administration: Compliance, Complexity, and Capacity
The cost and time associated with filing returns constitutes a growing burden on taxpayers and on…
Remove the Return
Volcker task force on tax reform faces a daunting task that is made materially more difficult…
The Compliance Costs of IRS Regulations
The tax code has become more and more detailed. The time it takes to comply with…
Expansion of the Gig Economy Warrants Focus on Improving Self-Employment Tax Compliance
The gross Tax Gap is the amount that is owed by taxpayers before collections are taken…
Estimating the Compliance Cost of the U.S. Individual Income Tax
IBM and the IRS developed a microsimulation model to estimate the amount of time and money…
Eliminating Double Taxation through Corporate Integration
The U.S. has a modified version of what is called a “classical” corporate income tax system.…
Alternative Filing Systems GAO/GGD-97-6
A system would allow taxpayers to file their tax returns on a simpler form. System could…
The Simple Return Reducing America’s Tax Burden Through Return-Free Filing
Through Return-Free Filing, the U.S. could save up to $2 billion a year in tax preparation…