Matthew Gardner
Senior Fellow
Areas of Expertise
Economic modeling federal tax policy state tax policy corporate taxesMatt 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, and 2015 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.
mattg at itep.orgRecent Publications and Posts view more
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Republican Tax Credit Proposal Would Provide New Breaks to Tax Avoiders Like Amazon and Netflix
While lawmakers of both parties and policy experts discuss various ways to respond to the continuing COVID-19 crisis and resulting economic downturn, Republicans in Congress are offering a new solution. Their idea, which is still being discussed, is to waive existing limits on business tax credits. This could benefit corporations that are profitable but that nonetheless pay no taxes or very little in taxes because of the many tax breaks and legal loopholes they already enjoy.
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McSally “Travel Tax Credit” Is an Invitation for Tax Avoidance
Earlier this week, U.S. Sen. Martha McSally (R-AZ) introduced the “American TRIP Act,” a bill ostensibly designed to encourage Americans to boost the economy by traveling within the United States. The bill is certainly a trip in the colloquial sense of the word.
Media Mentions view more
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POLITICO Morning Tax: Welcome, commissioner
FOOT OFF THE ACCELERATOR, PLEASE: The Institute on Taxation and Economic Policy’s Matthew Gardner and Steve Wamhoff maintain in a new…
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The Fiscal Times: A ‘Wacky’ Tax Credit Idea: $4,000 for Vacation
Matthew Gardner, a senior fellow at the Institute on Taxation and Economic Policy, says that the loose requirements in the…