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
Expert
Erica York
Senior Economist
Erica York is Senior Economist with Tax Foundation’s Center for Federal Tax Policy. Her analysis has been featured in The Wall Street Journal, The Washington Post, Politico, and other national and international media outlets.
She previously worked as an auditor at a large community bank in Kansas and interned at Tax Foundation’s Center for State Tax Policy. 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
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
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
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
Don’t Judge Your Taxes by Your Refund
3 min read
Charitable Deductions by State
2 min read
Updated Proposal for Year-End Tax Bill
2 min read
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
Family Provisions in the New Tax Code
22 min read
Permanence for Alcohol Excise Tax Reforms
14 min read
