How Do Taxes Affect The 4% Rule?
Most research on sustainable spending rates assumes spending is either from a tax-free account such as a Roth IRA, or a tax-deferred account such as a traditional IRA. In the latter case, spending is assumed to be gross of taxes, as any taxes due must be paid from the distributions.
Pfau, Wade D. PhD, "How Do Taxes Affect The 4% Rule?" (2016). Faculty Publications. 556.