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Estimating the Compliance Cost of the U.S. Individual Income Tax

Author

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  • Guyton, John L.
  • O'Hare, John F.
  • Stavrianos, Michael P.
  • Toder, Eric J.

Abstract

This paper focuses on the design, development, and use of the Individual Taxpayer Burden Model (ITBM) -- a microsimulation model developed jointly by IBM and the IRS to estimate the amount of time and money that individuals spend on federal tax compliance. First, the authors summarize the methodology that was used to define, measure, and model tax compliance burden. Next, they present estimates of overall compliance burden, and results from a simulation of economic and policy changes that took place between Tax Year 2000 and Tax Year 2001. Finally, they discuss applications of the burden model and review future development plans.

Suggested Citation

  • Guyton, John L. & O'Hare, John F. & Stavrianos, Michael P. & Toder, Eric J., 2003. "Estimating the Compliance Cost of the U.S. Individual Income Tax," National Tax Journal, National Tax Association;National Tax Journal, vol. 56(3), pages 673-688, September.
    • Handle: RePEc:ntj:journl:v:56:y:2003:i:3:p:673-88
    DOI: 10.17310/ntj.2003.3.14
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    Citations

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    Cited by:

    1. Jaspal Singh & Poonam Sharma, 2010. "Compliance Cost Burden of Individual Income-Tax Assessees in India: An Empirical Study," Management and Labour Studies, XLRI Jamshedpur, School of Business Management & Human Resources, vol. 35(1), pages 7-24, February.
    2. Meiselman, Ben S., 2018. "Ghostbusting in Detroit: Evidence on nonfilers from a controlled field experiment," Journal of Public Economics, Elsevier, vol. 158(C), pages 180-193.
    3. Youssef Benzarti, 2020. "How Taxing Is Tax Filing? Using Revealed Preferences to Estimate Compliance Costs," American Economic Journal: Economic Policy, American Economic Association, vol. 12(4), pages 38-57, November.
    4. Sebastian Eichfelder & François Vaillancourt, 2014. "Tax Compliance Costs: A Review of Cost Burdens and Cost Structures," Hacienda Pública Española / Review of Public Economics, IEF, vol. 210(3), pages 111-148, September.
    5. Schanz, Deborah & Schanz, Sebastian, 2009. "Zur Unmaßgeblichkeit der Maßgeblichkeit: Divergieren oder konvergieren Handels- und Steuerbilanz?," arqus Discussion Papers in Quantitative Tax Research 78, arqus - Arbeitskreis Quantitative Steuerlehre.
    6. Youssef Benzarti, 2021. "Estimating the Costs of Filing Tax Returns and the Potential Savings from Policies Aimed at Reducing These Costs," Tax Policy and the Economy, University of Chicago Press, vol. 35(1), pages 55-85.
    7. Eichfelder, Sebastian & Schorn, Michael, 2009. "Tax compliance costs: a business administration perspective," Discussion Papers 2009/3, Free University Berlin, School of Business & Economics.

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