Depends on circumstances though, and some pretty common ones would draw a different conclusion... Your example is for the 32% rate for a married couple, correct? A single person making $90,000 to $100,000 (top end of 22% tax bracket, 25% upon 2017 tax cuts expiring) would be entitled to around $40,000 in Social Security benefits at Full Retirement Age. At 85% taxation that's around $33,000 in taxable income. Save 20% of a $90,000 or round up to $100,000 salary, over 40 years(say from 25 to 65) at 7%, that's $4 million...less inflation of 3%, that's $2 million. 4% rule into $2 million is $80,000. Add standard deduction back into it and your income can be around $60,000 as a single person before moving into the 22% bracket, 25% in 2025 upon tax cut expiration. Assuming not even a large tax increase but just current law which has the 12 and 22 brackets move to 15 and 25, the tax would be as follows. Social Security wipes out standard deduction 0% rate, as well ad the 10% bracket. Rounding... then $30,000 of IRA distribution is taxed at 15% and $50,000 is taxed at 25%. That is about 21.5% effective tax owed upon distribution. So almost exactly the same as the current 22% rate, and the only assumption made is 2017 tax cuts expiring, which they are set to do if no action is taken. A married couple both making $90,000 to $100,000, and both saving 20% would lead to the same outcome as well, just doubling the distributions and brackets. Then comes the unknown...well I can pay 22% now or 21.5% later, effectively a wash. If tax rates go up to levels seen as recently as the 1990s or early 2000s, 28% marginal bracket, you end up paying a little more. If tax rates go much higher, you might pay more. A 30% rate is not unthinkable vs 22%. To also be transparent I didn't pull this one scenario to be difficult, it is based on me specifically, I make $90 to $100,000 and save around 20% of my income. I'd be open to your thoughts or anyone else's, but I think it could go either way(roth vs traditional being more beneficial) in very common scenarios. Note to anyone reading: This is not advice, please consult your tax, legal, and financial professionals for what works best for you.