![An analysis of President Obama’s Tax Initiatives, changes to the tax system, 2016 tax budget](https://taxfoundation.org/wp-content/uploads/2019/03/calculator-e1553626068707-300x200.jpeg)
Erica York is Senior Economist and Research Director with Tax Foundation’s Center for Federal Tax Policy. She previously worked as an auditor at a large community bank in Kansas and interned at Tax Foundation’s Center for State Tax Policy.
Her analysis has been featured in The Wall Street Journal, The Washington Post, Politico, and other national and international media outlets. She holds a master’s degree in Economics from Wichita State University and an undergraduate degree in Business Administration and Economics from Sterling (KS) College, where she is currently an adjunct professor. Erica lives in Kansas with her husband and their two children.
Latest Work
![An analysis of President Obama’s Tax Initiatives, changes to the tax system, 2016 tax budget](https://taxfoundation.org/wp-content/uploads/2019/03/calculator-e1553626068707-300x200.jpeg)
![Income changes over the course of an individual's life, average incomes rise with age, average income age income inequality](https://taxfoundation.org/wp-content/uploads/2019/03/PaF-Chart-121-300x228.png)
Average Income Tends to Rise with Age
Average income tends to rise dramatically as someone ages and gains education and experience. Viewing just one year of income tax data without digging any deeper misses some crucial context.
2 min read![worker training tax credit, worker training tax treatment](https://taxfoundation.org/wp-content/uploads/2019/03/worker-labor-factory-training-job-e1553117692841-300x200.jpeg)
Tax Treatment of Worker Training
15 min read![fix retail glitch fix, qualified improvement property QIP, bonus depreciation, pat toomey](https://taxfoundation.org/wp-content/uploads/2019/03/QIP-retail-glitch-e1552580792690-300x199.jpg)
![Who Benefits from Itemized Deductions? High income taxpayers tax breaks](https://taxfoundation.org/wp-content/uploads/2019/03/Tax-Filing-Individual-e1551986717705-300x200.jpeg)
Who Benefits from Itemized Deductions?
While some tax preferences like the earned income tax credit (EITC) and child tax credit benefit lower- and middle-income households, others, like itemized deductions, benefit high-income households.
4 min read![Lawmakers Introduce Another Tax Extenders Bill, 2019 tax extenders bill, Chuck Grassley, Ron Wyden](https://taxfoundation.org/wp-content/uploads/2019/03/Capitol-hill-300x208.jpg)
![Income and payroll taxes make up a growing share of federal revenue, income tax, payroll tax, corporate tax, tax revenue, federal revenue](https://taxfoundation.org/wp-content/uploads/2019/02/PAF-Chart-4-300x228.png)
The Composition of Federal Revenue Has Changed Over Time
The federal income tax and federal payroll tax make up a growing share of federal revenue. Individual income taxes have become a central pillar of the federal revenue system, now comprising nearly half of all revenue.
2 min read![Education tax provisions](https://taxfoundation.org/wp-content/uploads/2019/02/education-school-college-e1550609936826-300x143.jpg)
Evaluating Education Tax Provisions
Research shows that the current menu of education-related tax benefits is not effectively promoting affordability or the decision to attend college. Lawmakers wishing to provide education assistance should reconsider whether the tax code is the best tool to achieve that goal.
21 min read![Bernie Sanders and Chuck Schumer Stock Buybacks Propsal](https://taxfoundation.org/wp-content/uploads/2019/02/chuck-schumer-e1549467207512-300x228.jpg)
![Effective tax rates on the top o.1 percent of u.s. households, taxing the rich, taxes on the rich, tax the rich](https://taxfoundation.org/wp-content/uploads/2019/01/money3-300x200.jpg)
Income Taxes on the Top 0.1 Percent Weren’t Much Higher in the 1950s
Recent plans to increase the tax burden on wealthy Americans, such as higher marginal income tax rates and wealth taxes, are flawed in several ways, including in their lack of understanding of tax history.
4 min read![Federal tobacco tax proposal state taxes Build Back Better Act Biden American Families Plan proposal to tax unrealized capital gains at death, taxing unrealized gains death proposal, capital gains at death policies tax refund tax refunds tax cut 2018 tax season tax filing](https://taxfoundation.org/wp-content/uploads/2019/01/money-budget-tax-300x169.jpg)
Don’t Judge Your Taxes by Your Refund
3 min read![Lawmakers Start the New Year with a Long Tax Policy To-Do List, tax extenders, Tax Cuts and Jobs Act technical corrections federal tax law, government funding, IRS funding](https://taxfoundation.org/wp-content/uploads/2019/01/capitol-sunrise-sunset-300x191.jpeg)
![average charitable deduction, charitable deduction state rankings](https://taxfoundation.org/wp-content/uploads/2018/12/charitable-18-300x264.png)
Charitable Deductions by State
2 min read![The Tax Switch that Could Speed Up December Divorces, Divorce tax, alimony payments, alimony deduction](https://taxfoundation.org/wp-content/uploads/2018/12/divorce-e1544814536951-300x200.jpg)
![US cross-border tax changes OECD global minimum tax rules Build Back Better Updated Proposal for Year-End Tax Bill, health care taxes, retirement](https://taxfoundation.org/wp-content/uploads/2018/12/capitol-10-LINKEDIN-300x158.jpg)
Updated Proposal for Year-End Tax Bill
2 min read![The Economic and Distributional Impact of the Trump Administration’s Tariff Actions](https://taxfoundation.org/wp-content/uploads/2018/12/linkedin-In-Stream_Wide___trump-543-300x158.jpg)
The Economic and Distributional Impact of the Trump Administration’s Tariff Actions
The Trump administration has imposed $42 billion worth of new taxes on Americans by levying tariffs on thousands of products. Outstanding threats to impose further tariffs mean additional tax increases up to $129 billion.
8 min read![Economic Impact of Escalating Tariffs on Chinese Products](https://taxfoundation.org/wp-content/uploads/2018/11/China-300x201.jpeg)
![Section 232 tariffs on steel and aluminum tariffs and steel tariffs trump biden us tariffs and trade policy](https://taxfoundation.org/wp-content/uploads/2022/09/AdobeStock_316724639-e1663613904102-300x200.jpeg)
![Technical Corrections to Tax Law Likely Addressed in Lame Duck Session Tax Cuts and Jobs Act Drafting Errors](https://taxfoundation.org/wp-content/uploads/2018/11/Writing-Drafting-Error-Correction-Law-Bill-e1541697322600-300x200.jpeg)
![The TCJA Improved the United States’ International Tax Competitiveness Index Rankings, Tax Cuts and Jobs Act](https://taxfoundation.org/wp-content/uploads/2018/11/American-flag-300x200.jpg)