Emily Kraschel is 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.
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
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
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
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
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
Since April, the tariffs that have been implemented in practice are mostly, but not exclusively, lower than what was originally threatened.
5 min read
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
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