Retirement Account
Optimizer

Calculates your actual tax rates, models three future policy scenarios weighted by your confidence, and recommends an optimal Roth / SEP-IRA (or Traditional IRA) split.

Employment Type
Your Situation
$
$
$
$
Tax Policy Expectation

Select your view of future policy direction. The tool calculates each scenario's rate impact from real data. Use the reference panels below to inform your view.

Confidence level 50%
Cut rates
Same rates
Raise rates
Scenario rate adjustments — calculated from data for your income & horizon. Override if you have your own estimate. (Click a suggested tag to reset to calculated value.)
%
%
Laffer Curve — Tax Rate vs. Government Revenue
Revenue peaks around 63%. The US top marginal rate (37%) sits well left — meaning rates can rise and still increase revenue. This is the primary economic argument for expecting higher future taxes.
📊 Debt-to-Tax-Revenue Ratio Current 7.3× vs historical avg 3.8×
Current ratio
7.3×
~$36.2T debt / $4.9T revenue (FY2024)
Historical avg
3.8×
1980–2010 average
Ratio vs avg
1.92×
Nearly double historical norm
Historical avg (3.8×)
3.8×
Current (7.3×)
7.3×
Post-WW2 peak (8.1×)
8.1×

What this means: A high debt/revenue ratio creates fiscal pressure to raise taxes. Historically, ratios above 5× have been followed by revenue-increasing policy within 10–15 years (e.g. post-WW2 tax policy, 1993 Clinton tax increase). The current ratio is near post-WW2 highs, suggesting meaningful upward pressure on future rates — which is why this tool applies a debt multiplier of 1.26× to the raise scenario and 0.68× to the cut scenario.

Sources: US Treasury (debt), CBO Budget & Economic Outlook 2025 (revenue). Historical avg from OMB Historical Tables.
📰 Analyst Consensus May 2025 — leans toward higher rates over 10+ yr horizon
SourceViewKey finding
CBO (Jan 2025)↑ HigherRevenues rise from 17.5% → 19.2% of GDP by 2035 under current law (TCJA expiry)
Tax Policy Center (2024)↑ HigherTCJA expiry raises effective rates on middle-income households ~$1,500–$2,500/yr on average
Peterson Foundation (2024)↑ HigherFiscal gap requires ~$400B/yr additional revenue; mix of spending cuts and tax increases expected
Goldman Sachs (2024)↔ Mixed60% probability of partial TCJA extension; 40% full expiry. Effective rates likely rise modestly regardless
Tax Foundation (2025)↔ MixedFull TCJA extension would cost ~$4.6T over 10 years; politically difficult without offsetting revenue

Consensus lean: Rates are more likely to rise than fall over a 10+ year horizon. This tool adds a +0.5% per decade analyst bias to the raise scenario adjustment. At 30 years to retirement, this adds +1.5% to the raise scenario rate.

Sources: CBO Budget & Economic Outlook Jan 2025, TPC 2024 distributional tables, Peterson Foundation Fiscal Outlook 2024, Goldman Sachs Economic Research 2024, Tax Foundation TCJA analysis 2025. Hardcoded as of May 2025.
🏛 Political Norms Historical reform frequency and magnitude
Avg reform interval
~10 yrs
Major reforms since 1960
Avg rate change
±2–3%
Effective rate per major reform
Max per reform
~4%
Largest single-reform cut (TCJA)
ReformYearDirectionEff. rate change (middle income)
Kennedy tax cuts1964Cut−3.0%
Reagan ERTA1981Cut−2.5%
Tax Reform Act1986Cut−1.5%
Clinton OBRA1993Raise+2.8%
Bush EGTRRA/JGTRRA2001/03Cut−2.0%
ACA Medicare surtax2013Raise+0.9%
TCJA2017Cut−3.5%

Political feasibility caps used in this tool: Maximum 3% effective rate change per 4-year reform cycle (based on historical max per cycle). Absolute ceiling: 10% for raises, 6% for cuts over any horizon. These caps prevent the model from predicting politically implausible outcomes even over very long horizons.

Effective rate change estimates for median household income (~$75k in 2025 dollars). Sources: Tax Policy Center historical analysis, CBO distributional estimates, Tax Foundation policy briefs.
📋 TCJA — Tax Cuts and Jobs Act Signed Dec 2017 · Individual provisions sunset end of 2025
Top marginal rate
37%
Was 39.6% pre-TCJA. Reverts if expired.
Standard deduction
~2×
Doubled from ~$6,350 to $12,000 (2018). Now $15,000 (2025).
Revenue cost (10yr)
$4.6T
CBO estimate of full extension cost
BracketTCJA (current)Pre-TCJAChange
Bracket 322%25%−3pp
Bracket 424%28%−4pp
Bracket 532%33%−1pp
Bracket 635%35%0pp
Bracket 737%39.6%−2.6pp

How this tool uses TCJA: The raise scenario calculates your effective rate under the inflation-adjusted pre-TCJA brackets (2017 brackets × 1.27 CPI to 2025) with the pre-TCJA standard deduction. The difference from your current rate is the TCJA delta — the maximum impact if TCJA fully expires. This is then multiplied by a 70% realization factor (CBO estimates Congress rarely allows full expiry), scaled by your time horizon and debt pressure.

⚠ Status as of May 2025: Individual TCJA provisions were set to expire December 31, 2025. Congressional negotiations were ongoing. This tool may need updating once final legislation is confirmed.

Sources: Joint Committee on Taxation (JCT) conference report 2017, CBO TCJA sunset analysis 2025, Tax Foundation bracket comparison. Pre-TCJA brackets inflation-adjusted using BLS CPI data (2017→2025 ≈ ×1.27).
%
Recommendation
📊
Fill in your income, contribution, and expected withdrawal above to see your allocation.