Matthew Gardner

Senior Fellow

Matthew Gardner

Areas of Expertise

Economic modeling federal tax policy state tax policy corporate taxes

Matt Gardner is a senior fellow at ITEP where he has worked since 1998.  He previously served as ITEP’s executive director from 2006 to 2016. Matt’s work focuses on federal, state and local tax systems, with a particular emphasis on the impact of tax policies on low- and moderate-income taxpayers. He uses ITEP’s microsimulation model to produce economic projections and analyses on the effects of current and proposed federal and state tax and budget policies.

Matt is a noted corporate tax expert and the primary author of ITEP’s regular corporate studies on the tax habits of Fortune 500 corporations (most recently, Corporate Tax Avoidance in the First Year of the Trump Tax Law) as well as publications on international corporate tax avoidance. He regularly examines corporate financial filings and writes briefs, blogs and reports on trends in corporate tax avoidance. He monitors and researches federal tax policies and writes about their impact on tax fairness and sustainability, and he is often called on to speak publicly about corporate tax issues and federal and state tax policies.

Matt’s earlier work for ITEP focused on state policy. He is an author of Who Pays: A Distributional Analysis of the Tax Systems in All 50 States (2003, 2009, 2013, 2015, 2018, and 2024 editions). He has conducted tax analyses for state and local policymakers and advocates in more than 45 states. Matt has degrees from the University of Maryland and the University of Rochester. He resides in Washington, D.C. and originally hails from Raleigh, N.C. Follow him on Twitter @gardmaf. 

mattg at itep.org

Recent Publications and Posts   view more

  • Advantaging Affluence: A Distributional Analysis of Missouri HB 798’s Uneven Tax Cuts for Wealth and Work

    Missouri House Bill 798 would reduce personal and corporate income tax rates, fully eliminate taxes on capital gains income from sale of assets, and eliminates the state’s modest Earned Income Tax Credit that assists many working people in lower-paid jobs. HB 798 would radically transform Missouri’s income tax code into a system that privileges income from wealth over income from work, leaving many middle-income families to pay a higher income tax rate than wealthy people living off their investments.

Media Mentions  view more

  • Business Insider: Starbucks Likely Avoided Taxes on $1.3 billion in Profit Using a Swiss Subsidiary, a New Report Finds

    A little-known Starbucks subsidiary in Switzerland appears to have played a big role in how much the coffee chain paid over the last decade in taxes, according to a new report. On paper, Starbucks Coffee Trading Company, or SCTC, based in the Swiss Canton of Vaud, is responsible for sourcing unroasted coffee from countries like Colombia and Rwanda before it's used in beverages at Starbucks' cafés. It also oversees Starbucks' Coffee and Farmer Equity Practices program for ethical coffee sourcing.