The cost and time associated with filing returns constitutes a growing burden on taxpayers and on the economy. The report focuses on the administration of the U.S. tax code. We begin by discussing the overarching issue of complexity and its implications for the compliance burden tax filers face. We identify a few concrete steps that could simplify the tax code in the near term. The final section examines the advantages and disadvantages of switching to a system that does not rely on taxpayers to prepare and file tax returns — a strategy many have suggested would make tax administration less burdensome.
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