![](https://taxfoundation.org/wp-content/uploads/2017/01/california-flag-e1529954906893-300x200.jpg)
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.
Latest Work
![](https://taxfoundation.org/wp-content/uploads/2017/01/california-flag-e1529954906893-300x200.jpg)
![State and Local Deductions by County](https://taxfoundation.org/wp-content/uploads/2017/04/SLDeductionsCounty-01-300x259.png)
Eliminating the SALT Deduction Under the “Big Six” Tax Plan
The state and local tax deduction favors high-income individuals in high-tax states. Six states—California, New York, New Jersey, Illinois, Texas, and Pennsylvania—claim more than half of the value of the deduction.
2 min read![Tax Expenditures interest deductions, sources of personal income, Gross Receipts Taxes](https://taxfoundation.org/wp-content/uploads/2017/01/cash_money-300x200.jpg)
![Oregon Gross Receipts Tax, Oregon Business Tax, Oregon personal income tax, Oregon Tax, Oregon business activity tax, Oregon corporate activity tax](https://taxfoundation.org/wp-content/uploads/2017/01/oregon2-300x227.jpg)
![Mobile Workforce](https://taxfoundation.org/wp-content/uploads/2017/03/air-760325_1280-300x200.jpg)
![Portland Oregon](https://taxfoundation.org/wp-content/uploads/2017/06/portland-oregon-3-e1529342327608-300x225.png)
![](https://taxfoundation.org/wp-content/uploads/2017/01/California-300x200.png)
![Portland, Oregon](https://taxfoundation.org/wp-content/uploads/2017/01/portland-oregon-300x200.jpg)
![Tampon Taxes, taxing feminine hygiene products](https://taxfoundation.org/wp-content/uploads/2017/04/IMG_20170425_144250-01-02-e1529355241562-300x225.jpeg)
![Louisiana Gross Receipts Tax HB 628](https://taxfoundation.org/wp-content/uploads/2017/04/LA-GRT-Flowchart-216x300.png)
![](https://taxfoundation.org/wp-content/uploads/2015/11/Louisiana-Capitol-300x150.jpg)
Is Tax Reform Coming to Louisiana?
2 min read![Gross Receipts Taxes 2017 (GRT)](https://taxfoundation.org/wp-content/uploads/2017/03/GRTs-01-300x248.png)
The Return of Gross Receipts Taxes
3 min read![Minnesota](https://taxfoundation.org/wp-content/uploads/2017/03/Minnesota2-300x161.jpg)
Multiple Tax Proposals in Minnesota
4 min read![Mobile Workforce](https://taxfoundation.org/wp-content/uploads/2017/03/air-760325_1280-300x200.jpg)
![Arkansas Tax Reform](https://taxfoundation.org/wp-content/uploads/2017/02/ArkansasCapitol-300x169.jpg)
Saying Goodbye to InvestArk
2 min read![United States map, The US States which are impacted by federal tax reform](https://taxfoundation.org/wp-content/uploads/2017/03/USmap-e1592319604685-300x190.jpg)
Federal Tax Reform: The Impact on States
The federal government could pass comprehensive tax reform for the first time since 1986. Any federal tax change would impact state budgets, as most states tie their tax codes to the federal code. Here’s what states should expect and the options they’ll have if federal reform happens.
26 min read![Arkansas Tax Reform](https://taxfoundation.org/wp-content/uploads/2017/02/ArkansasCapitol-300x169.jpg)
![Portland, Oregon](https://taxfoundation.org/wp-content/uploads/2017/01/portland-oregon-300x200.jpg)
![](https://taxfoundation.org/wp-content/uploads/2017/01/Illinois-300x247.jpg)
Illinois Senators Try for a Third Time
2 min read![Arkansas Tax Reform](https://taxfoundation.org/wp-content/uploads/2017/02/ArkansasCapitol-300x169.jpg)