Nicole Kaeding was Vice President of Federal and Special Projects at the Tax Foundation, where she researched federal and state tax issues. Her analysis has been featured in The New York Times, The Wall Street Journal, The Washington Post, National Public Radio, and numerous other national, state, and local publications.
Nicole has testified or presented to officials in 17 states and has testified before Congress.
Previously, Nicole was a budget analyst for the Cato Institute focused on federal and state fiscal policy, and the state policy manager for Americans for Prosperity Foundation where she oversaw the policy activities of AFPF’s 34 state chapters. Prior to working in public policy, Nicole managed retail banking locations for seven years in Indiana and Illinois.
She graduated from DePaul University with a master’s degree in Economics and Policy Analysis, and completed her undergraduate studies at Miami University majoring in Finance and Political Science.
Nicole lives in Arlington, Virginia with her husband and two children.
Initial 2018 IRS tax return data shows that the TCJA expanded the use of several credits and deductions, made the standard deduction more favorable than itemizing, reduced tax refunds, and lowered taxes for most Americans.
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Watch Nicole Kaeding, Vice President of Federal and Special Projects at the Tax Foundation, testify before the House Ways and Means Select Revenue Measures Subcomittee on the impact of limiting the SALT deduction.
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Why do some companies appear to be profitable but pay little or no federal income taxes? It’s largely due to differences between book and taxable income.
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Augusta National Golf Club is famous for more than green jackets and pimento cheese sandwiches—legend has it that it’s the impetus for one of the tax code’s many exemptions.
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A key element of America’s dynamism problem is a drop in entrepreneurship. Removing tax barriers for entrepreneurs would improve America’s dynamism while making America’s tax code more neutral, efficient, and simple for all taxpayers.
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Who really bears the burden of federal taxes? How progressive is our current tax system and what role do taxes play in the debate over income inequality?
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Arkansas’s Senate Bill 576 would overhaul the state’s corporate income tax code and dramatically increase its competitiveness from 46th to 44th nationally.
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Sen. Elizabeth Warren recently proposed a wealth tax on high-net-worth individuals, a type of tax that is poorly targeted, difficult to administer, and raises constitutional questions.
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Research suggests place-based incentive programs redistribute rather than generate new economic activity, subsidize investments that would have occurred anyway, and displace low-income residents.
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