US Has Most Progressive Tax System in OECD, New Index Shows
A study from the Fraser Institute finds the US tax code is highly progressive relative to other OECD countries.
7 min read
Emily Kraschel
Federal Tax Policy Fellow
Emily Kraschel was a Federal Tax Policy Fellow at the Tax Foundation.
Emily previously interned at the National Foreign Trade Council and has also held roles as a research data scientist and statistical consultant. She holds an MA in international relations, specializing in international political economy, from the Maxwell School at Syracuse University and a BS with honors in economics and international studies from the University of Oregon.
Originally from Oregon, she enjoys hiking, baking, and trying new teas in her spare time.
Latest Work
After Pandemic Relief Ended, CBO Shows Federal Taxes Remained Progressive in 2022
In 2022, incomes for the bottom 80 percent of earners were slightly lower after taxes and transfers compared to 2020 and 2021, driven by expiring pandemic-era policies.
6 min read
Summary of the Latest Federal Income Tax Data, Tax Year 2023
New IRS data shows the US federal income tax system continues to be progressive as high-income taxpayers pay the highest average income tax rates. Average tax rates for all income groups remain lower after the Tax Cuts and Jobs Act (TCJA).
6 min read
Liberation Day Was One Year Ago: Did the President’s Tariff Promises Happen?
One year after “Liberation Day,” evidence shows President Trump’s tariffs were not reciprocal, did not generate the promised investment boom, raised less revenue than projected, and contributed to higher prices.
7 min read
Tax Treatment of the Pass-Through Business Sector: A Primer
The pass-through business sector—including partnerships, S corporations, and sole proprietorships—employs most of the private-sector workforce in the US and accounts for about half of US business income.
34 min read
Even After Exemptions, More than Half of Food Products Continue to Face Trump Tariffs
The Trump tariffs will likely raise the cost of food for Americans, particularly for liqueurs and spirits, baked goods, coffee, fish, and beer.
4 min read
IEEPA Tariffs Are Down from April Threats
Since April, the tariffs that have been implemented in practice are mostly, but not exclusively, lower than what was originally threatened.
5 min read
Is the OBBBA the “Largest Tax Cut in American History?”
Several political leaders, including the White House, have touted the OBBBA as the “largest tax cut in American history.” While significant, the OBBBA is not the largest tax cut in American history; it’s the sixth largest.
3 min read
Changes to Charitable Giving Under the One Big Beautiful Bill Act
The One Big Beautiful Bill Act contains several key policies that will affect how many taxpayers itemize, and how itemizers may benefit from deducting charitable donations.
4 min read