Tax Policy Center

Experts

John L. Guyton

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Research report

The Tax Policy Center (TPC), in conjunction with the Internal Revenue Service Office of Research, Applied Analytics and Statistics (RAAS), has recently developed distributional estimates of individual compliance costs for tax filers. This paper describes the process used by TPC to incorporate...

May 9, 2018
Daniel Berger, Eric Toder, Victoria L. Bryant, John L. Guyton, Patrick Langetieg
Research report

In recent years, the percentage of individual taxpayers using paid preparers and software has increased, while the share of taxpayers who self-prepare without software has dropped sharply. Using the Individual Taxpayer Burden Model developed by IBM Business Consulting Services for the IRS, we...

July 14, 2005
John L. Guyton, Adam K. Korobow, Peter S. Lee, Eric Toder