Garrett Watson Tax Foundation
Expert

Garrett Watson

Director of Policy Analysis

Garrett Watson is Director of Policy Analysis at the Tax Foundation, where he conducts research on federal and state tax policy. His work has been featured in The Washington Post, The Atlantic, Politico, the Associated Press and other major outlets.

Previously, Garrett was a program manager at a nearby think tank and conducted policy research on economic opportunity and labor markets, including non-compete clause reform.

Garrett earned a bachelor’s degree from St. Lawrence University in upstate New York, where he studied economics and philosophy. Garrett lives in northwest Arkansas and is an avid hockey fan and snowboarder.

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Latest Work

Inflation Reduction Act corporate taxes most economically damaging way to raise revenue Raise the corporate tax rate, raise corporate tax rate, corporate tax hike, corporate tax increase, corporate tax burden
Research

Comparing the Growth and Income-Boosting Effects of Tax Reform Options

As policymakers evaluate changes to the tax code, such as proposals coming from presidential candidates and the White House, it will be important for them to evaluate the relative effects of various provisions. According to our analysis, making full expensing permanent would be one of the most efficient ways to increase after-tax incomes for the middle class.

3 min read
American Rescue Plan state tax cuts treasury clarification on American Rescue Plan ban on state tax cuts. Treasury minimum tax on current minimum tax on foreign profits of U.S. companies
Blog

Two Years After Passage, Treasury Regulations for the Tax Cuts and Jobs Act Surpass 1,000 Pages

Treasury released final regulations on the base erosion and anti-abuse tax (BEAT), which is meant to dissuade firms from engaging in profit shifting abroad. Other high-profile releases from 2019 include final regulations guiding enforcement of Section 199A, commonly known as the pass-through deduction; final regulations on enforcing the new tax on global intangible low-tax income (GILTI); and final regulations on state-level workarounds to the $10,000 limit on the state and local tax deduction (SALT).

5 min read
Elizabeth Warren tax proposals, Elizabeth Warren Medicare for All, Elizabeth warren medicare-for-all tax, Elizabeth warren medicare for all tax proposals
Blog

Reviewing Elizabeth Warren’s Tax Proposals to Fund Medicare for All

Elizabeth Warren released a detailed plan on how she would fund Medicare For All, proposing a wealth tax, financial transactions tax, mark-to-market taxation of capital gains income, and a country-by-county minimum tax, among other reforms.

5 min read
Gig economy work, gig economy workers, gig economy tax, taxes for gig economy workers, gig economy tax issues, calculating ridesharing expenses, calculating tax owed for an independent contractor and employee, standard business deduction, calculate taxes owed ridesharing expenses, calculate taxes owed independent contractor, standard business deduction
Research

Improving the Federal Tax System for Gig Economy Participants

Advances in technology have enabled workers to connect with customers via online platform applications for work ranging from ridesharing to home repair services. The rise of gig economy work has reduced barriers to self-employment, bringing tax challenges like tax complexity and taxpayer noncompliance.

32 min read