THE COMPLIANCE COST OF THE U.S. INDIVIDUAL INCOME TAX SYSTEM

Joel Slemrod · Nikki Sorum

149 citations0/0 files storedNational Tax Journal

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Taxation and Compliance Studies Economic and Fiscal Studies Local Government Finance and Decentralization

Abstract

This paper uses evidence from a survey of Minnesota taxpayers to estimate the magnitude and demographic patterns of the aggregate compliance cost to the entire country of filing federal and state individual income tax returns. It concludes that in 1982 this cost was between $17 and $27 billion, or from five to seven percent of the revenue raised by the federal and state income tax systems combined. About two billion hours of taxpayer time were spent on filing tax returns, and about $3 billion was spent on professional tax assistance.

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1993Taxation with representation 2012Tax compliance of small business owners 1987Understanding Taxpaying Behavior: A Conceptual Framework with Implications for Research 1987Taxpayer attitudes toward tax audit risk 1991Tax evasion and occupational choice 1991Framing Justice: Taxpayer Evaluations of Personal Tax Burdens 1985The Return To Tax Simplification: an Econometric Analysis 1998TAX POLICY FROM A PUBLIC CHOICE PERSPECTIVE

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