after I found he was included in his compliance costs the time a guy spends doing his taxes instead of watching TV at $25/hr.
You want to point that out in any of his IGEM studies? For it isn't there.
Business costs are quite separate from the factors associated with consumers in Jorgenson's IBEM models. They are treated as two entirely separate entities.
The only place leisure time comes into play, is how much leisure time the consumer gives up to go out and earn more so he can invest and save more tax free.
It was included in his estimate for the compliance costs on individuals, as opposed to business costs.
Point us to his methodology. The $250 Billion number that is usually thrown around was calculated by looking at the numbers of forms that were filed, multiplying it by the time the IRS says it takes to keep records and fill out the form and multiplying it by some hourly rate. That means the $250 Billion number thrown around is bore mostly by individuals not by businesses and are not neccessarily actual costs.