![Family Provisions in the New Tax Code 2](https://taxfoundation.org/wp-content/uploads/2018/10/child-family-e1540993384338-300x200.jpg)
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
![Family Provisions in the New Tax Code 2](https://taxfoundation.org/wp-content/uploads/2018/10/child-family-e1540993384338-300x200.jpg)
![](https://taxfoundation.org/wp-content/uploads/2018/10/beer-10-300x200.jpg)
Permanence for Alcohol Excise Tax Reforms
14 min read![What are tariffs? who bears the burden of tariffs?](https://taxfoundation.org/wp-content/uploads/2018/10/tariffs-100000-300x200.jpeg)
![Senators Propose Three Different Bills on the Plug-In Electric Vehicle Tax Credit](https://taxfoundation.org/wp-content/uploads/2018/10/electric-car-300x210.jpg)
![Foreign Earning bills which this article evaluates for the changing Incentives in Repatriating](https://taxfoundation.org/wp-content/uploads/2018/09/AdobeStock_224303764-e1592337608248-300x100.jpeg)
![Calculating Tax Compliance Costs](https://taxfoundation.org/wp-content/uploads/2018/08/tax-compliance-1040-costs-e1534799811469-300x200.jpeg)
Nearly 90 Percent of Taxpayers Are Projected to Take the TCJA’s Expanded Standard Deduction
The Tax Cuts and Jobs Act simplified tax filings via an expanded standard deduction, but currently, these individual tax changes are to expire after 2025.
2 min read![Stock Buybacks Don't Hinder Investment Spending](https://taxfoundation.org/wp-content/uploads/2018/06/Stock-Buybacks-300x225.jpg)
The Economics of Stock Buybacks
Stock buybacks are readily visible, and unfortunately some have misunderstood stock buybacks to be taking place at the expense of long-term investments.
17 min read![Full expensing manufacturing business investment](https://taxfoundation.org/wp-content/uploads/2018/09/manufacturing-ENHANCED-300x200.jpeg)
Cost Recovery Treatment Short of Full Expensing Creates A Drag on Economic Growth
Full expensing is a key driver of future economic growth, and can have a larger pro-growth effect per dollar of revenue forgone than cutting tax rates.
3 min read![Republican Study Committee RSC, tax extenders, fiscal year 2020 budget](https://taxfoundation.org/wp-content/uploads/2018/09/Capitol-hill-300x208.jpg)
![Universal Savings Accounts](https://taxfoundation.org/wp-content/uploads/2018/09/money-2696236_1920-300x200.jpg)
![Calculating Tax Compliance Costs](https://taxfoundation.org/wp-content/uploads/2018/08/tax-compliance-1040-costs-e1534799811469-300x200.jpeg)
![100 percent bonus depreciation permanence offers more bang for the buck](https://taxfoundation.org/wp-content/uploads/2018/09/100-percent-bonus-depreciation-permanence-Full-Expensing-300x207.png)
Permanence for 100 Percent Bonus Depreciation Provides More Cost-Effective Growth than Permanence for Individual Provisions
In the long run, permanent full expensing produces about 4.5 times more GDP growth per dollar of revenue than making individual TCJA provisions permanent.
2 min read![Foreign Earning bills which this article evaluates for the changing Incentives in Repatriating](https://taxfoundation.org/wp-content/uploads/2018/09/AdobeStock_224303764-e1592337608248-300x100.jpeg)
The TCJA’s Expensing Provision Alleviates the Tax Code’s Bias Against Certain Investments
The Tax Cuts and Jobs Act made significant progress in improving businesses’ ability to recover the cost of making investments in the United States by enacting 100 percent bonus depreciation.
11 min read![](https://taxfoundation.org/wp-content/uploads/2017/01/us-economy-300x180.jpg)
Here’s What GDP Actually Tells Us
4 min read![Proposed Corporate Rate Hike Would Damage Economic Output, Corporate Tax Reform](https://taxfoundation.org/wp-content/uploads/2018/08/worker-factory-steel-tariffs-trade-manufacturing-economic-harm-job-e1568232355326-300x169.jpeg)
Proposed Corporate Rate Hike Would Damage Economic Output
Raising the corporate tax rate would reduce economic growth and lead to a smaller capital stock, lower wage growth, and reduced employment.
2 min read![increased the standard deduction Nearly 90 Percent of Taxpayers Are Projected to Take the TCJA’s Expanded Standard Deduction](https://taxfoundation.org/wp-content/uploads/2018/09/AdobeStock_106836901-1-e1592336711706-300x200.jpeg)
Reviewing Different Methods of Calculating Tax Compliance Costs
Tax compliance creates real costs, which can be calculated. Each method provides unique illustrations of the cost of complying with U.S. tax code.
11 min read![What Is the Real Value of $100 in Your State? 2018](https://taxfoundation.org/wp-content/uploads/2018/08/100-Real-Value-2018-300x273.png)
![Lowering the Corporate Income Tax Rate Benefits Old and New Capital](https://taxfoundation.org/wp-content/uploads/2018/08/business-investment-300x225.jpeg)
Lowering the Corporate Income Tax Rate Benefits Old and New Capital
Cutting the corporate tax rate improves the United States’ international tax competitiveness, incentives new investment and benefits both old & new capital.
3 min read![Benefits The Benefits of Cutting the Corporate Income Tax Rate](https://taxfoundation.org/wp-content/uploads/2018/08/corporate-business-tax-city-2-crop-300x208.jpg)
The Benefits of Cutting the Corporate Income Tax Rate
The Tax Cuts and Jobs Act reduced the corporate income tax rate from the highest statutory rate in the developed world to a more globally competitive 21 percent.
13 min read![Tax Compliance: Different Methods of Calculating Costs](https://taxfoundation.org/wp-content/uploads/2018/08/linkedin-In-Stream_Wide___tax-filing-tax-work-1040-300x158.png)
The Tax Cuts and Jobs Act Simplified the Tax Filing Process for Millions of Households
The newly expanded standard deduction will reduce the time taxpayers spend working on Form 1040 by 4 to 7 percent, translating into $3.1 to $5.4 billion saved annually.
15 min read