Areas of ExpertiseEconomic modeling federal tax policy state tax policy corporate taxes
Matt is a senior fellow at ITEP where he has worked since 1998. He previously served as ITEP’s executive director from 2006 to 2016. Mr. Gardner’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 tax payers. 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, The 35 Percent Corporate Tax Myth) 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 @ itep.org
Recent Publications and Posts view more
The Tax Cuts and Jobs Act, which was introduced on November 2 in the House of Representatives, would raise taxes on some Americans and cut taxes on others while also providing significant savings to foreign investors. Of those tax cuts that would benefit Americans, nearly a third would go to the richest one percent in 2018, and by 2027 that fraction would rise to nearly half. This report includes estimates of the House bill’s average impact on each income group and estimates of the fraction of each income group facing a tax cut or a tax hike.
This study explores how in 2016 Fortune 500 companies used tax haven subsidiaries to avoid paying taxes on much of their income. It reveals that tax haven use is now standard practice among the Fortune 500 and that a handful of the country’s biggest corporations benefit the most from offshore tax avoidance schemes.
Media Mentions view more
NPR's All Things Considered: After Working To Avoid Taxes, What Could New Legislation Mean For Apple?
[audio mp3="http://itep.org/wp-content/uploads/20171108_atc_after_working_to_avoid_taxes_what_could_new_legislation_mean_for_apple.mp3"][/audio] ITEP Senior Fellow Matthew Gardner talks to All Things Considered reporter Jim Zarroli about Apple's tax avoidance schemes.…
Critics argue that these wealthy financiers should be paying more. The preferential tax treatment gives the wealthy an unfair advantage…