Nicole Kaeding
Tax Foundation
Washington, DC, United States
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Past articles by Nicole:
A Preliminary Look at 2018 Tax Data
Initial 2018 tax return data shows the TCJA expanded the use of several credits and deductions, reduced tax refunds, and lowered taxes for most Americans. → Read More
In Defense of the “Church Parking Tax”
The “church parking tax” should not be viewed as a penalty on religious or charitable organizations. See more about church tax, nonrprofit tax, charity tax. → Read More
Fixing the TCJA’s Net Operating Losses Provision
After passage of any major piece of legislation, Congress identifies areas of the statutory text that need revision. The Tax Cuts and Jobs Act (TCJA) is no exception. Former Ways and Means Chairman Kevin Brady (R-TX) has identified a laundry list of fixes needed, but Congress has been… Read More → Read More
Taxable Income vs. Book Income: Why Some Corporations Pay No Income Tax
Why do some corporations pay zero income taxes? What's the difference between taxable income and book income?. Net operating loss? Capital investment? → Read More
Taxable Income vs. Book Income: Why Some Corporations Pay No Income Tax
Why do some corporations pay zero income taxes? What's the difference between taxable income and book income?. Net operating loss? Capital investment? → Read More
Oregon Shouldn’t Adopt a Margin Tax in Its Search for Revenue
Oregon’s Joint Committee on Student Success Subcommittee on Revenue is moving closer to recommending a revenue option to fund Oregon’s education system. The subcommittee presented three options to the Student Success Committee last Thursday night, modeled on Ohio’s gross receipts tax and Texas’ margin tax, a… Read More → Read More
Corporate Tax Reform Comes to Arkansas
Arkansas's Senate Bill 576 would overhaul the state's corporate income tax code and dramatically increase its competitiveness from 46th to 44th nationally. → Read More
Oregon’s Proposed Gross Receipts Tax Is More Damaging Than Proposed Value-Added Tax
Oregon's gross receipts tax proposal is more damaging than the Oregon VAT proposal. Learn more about the Oregon gross receipts tax proposal and Oregon VAT. → Read More
There are Better Ways to Raise Revenue in Oregon Than a Gross Receipts Tax
A proposed Oregon gross receipts tax would lower economic output, raise prices, and harm job creation. There's better ways to raise revenue in Oregon. → Read More
Taxing Transactions a Few Too Many Times
The Wall Street Tax Act would create a financial transactions tax that would result in tax pyramiding, functioning like a gross receipts tax. → Read More
Arkansas Chips Away at Tax Reform
With Governor Hutchinson’s signature, Arkansas has implemented the third phase of its individual income tax cut package. See more about Arkansas tax reform. → Read More
A Gross Receipts Tax Would Not Right-Size the Tax Base in Oregon
The Joint Committee on Student Success Subcommittee on Revenue has been evaluating options to provide additional revenue for Oregon’s education system. → Read More
Implementing Phase Three of Individual Income Tax Cuts in Arkansas
The final plan for Arkansas tax reform was announced, which includes implementing phase three of individual income tax cuts in Arkansas. Arkansas tax cuts. → Read More
Don’t Judge Your Taxes by Your Refund
Tax filing season for 2018 recently began. But don't judge your tax cut by your tax refund. Here's what you need to know about 2018 tax filing season. → Read More
Don’t Judge Your Taxes by Your Refund
Tax filing season for 2018 recently began. But don't judge your tax cut by your tax refund. Here's what you need to know about 2018 tax filing season. → Read More
Don’t Judge Your Taxes by Your Refund
Tax filing season for 2018 recently began. But don't judge your taxes by your tax refund. Here's what you need to know about tax refunds and tax season. → Read More
Contra Ocasio-Cortez, I'm not longing for the days of the 70 percent income tax rate
Sunday night, Rep. Alexandria Ocasio-Cortez, D-N.Y., appeared on “60 Minutes” to promote her policy agenda, including a so-called “Green New Deal.” According to Ocasio-Cortez, the easiest way to pay for her deal is to raise individual income tax rates. She suggested that individuals with incomes at… → Read More
The Impact of Tax Cuts on Arkansas Households
The impact of tax cuts and tax savings on Arkansas households under the 2019 Arkansas tax reform proposal. Learn more about Arkansas tax cuts and reform. → Read More
The Tax Cuts and Jobs Act After A Year
The new federal tax law, Tax Cuts and Jobs Act, one year later: only 5 percent of taxpayers will pay more in taxes in 2018 than they did in 2017. → Read More
The Retirement, Savings, and Other Tax Relief Act of 2018
Tax extenders, technical corrections, retirement savings, and more is included in a new bill, the Retirement, Savings, and Other Tax Relief Act of 2018. → Read More