Maryland Senator Antonio Hayes is sponsoring a bill to increase the state’s alcohol excise tax. The…
Category: Tax Burden
The Tax Gap Tops $500 Billion a Year
The Joint Committee on Taxation (JCT) recently released a report entitled “Overview of the Tax Gap.”…
Tax Complexity 2018: With Relief on the Way, Taxpayers Hope Headaches Will Ease
Taxpayers spend 8.1 billion hours a year complying with the Tax Code. Taxpayers also spend $31.9…
Report to The Congress on Return-Free Tax Systems: Tax Simplification Is a Prerequisite
In the United States, an individual whose income exceeds a certain threshold (the sum of the…
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…