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…

Technology trends: Accountant

Accountants have always exploited emerging technologies to help them to complete their tasks more accurately, quickly…

Pass-through businesses

The overwhelming majority of businesses in the U.S. are not C-corporations. Most businesses (about 94 percent…