Research report

Estimating the Effects of Tax Reform on Compliance Burdens

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

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 the model used by RAAS into TPC’s Individual Income Tax Microsimulation Model, and presents estimates produced by TPC’s model.

This paper is also available from the IRS here (leaving TPC website).

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