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Nicole Kaeding

Nicole Kaeding

Vice President of Federal and Special Projects

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 TimesThe Wall Street JournalThe 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.

Written Works

return-free filing, return-free tax filing 2018 tax data, effects of the Tax Cuts and Jobs Act, 2018 tax return data, federal tax reform impact

A Preliminary Look at 2018 Tax Data

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.

4 min read
entrepreneurship, tax policy and entrepreneurship, entrepreneur taxes

Tax Policy and Entrepreneurship: A Framework for Analysis

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.

25 min read
Arkansas Tax Reform, Arkansas Phase 3 Arkansas Individual income tax cuts Phase Three

Corporate Tax Reform Comes to Arkansas

Arkansas’s Senate Bill 576 would overhaul the state’s corporate income tax code and dramatically increase its competitiveness from 46th to 44th nationally.

3 min read
Sen Elizabeth warren wealth tax. wealth tax senator warren

Sen. Warren’s Wealth Tax Is Problematic

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.

3 min read
qualified opportunity zones, opportunity zone programs, tax cuts and jobs act, opportunity zones, tax incentive, investment

Opportunity Zones: What We Know and What We Don’t

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.

20 min read