![Bipartisan Emergency Coronavirus Relief Act of 2020, Millionaire's surtax, millionaires surtax, Van Hollen, Don Beyer](https://taxfoundation.org/wp-content/uploads/2019/06/capitol-us-capitol-building-federal-tax-policy-hill-event-e1568319729135-300x200.jpeg)
Garrett Watson is Senior Policy Analyst and Modeling Manager 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.
Latest Work
![Bipartisan Emergency Coronavirus Relief Act of 2020, Millionaire's surtax, millionaires surtax, Van Hollen, Don Beyer](https://taxfoundation.org/wp-content/uploads/2019/06/capitol-us-capitol-building-federal-tax-policy-hill-event-e1568319729135-300x200.jpeg)
![Elizabeth Warren tax proposals, Elizabeth Warren Medicare for All, Elizabeth warren medicare-for-all tax, Elizabeth warren medicare for all tax proposals](https://taxfoundation.org/wp-content/uploads/2019/11/warren-4tr-300x167.png)
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![](https://taxfoundation.org/wp-content/uploads/2019/10/entrepreneurship-business-woman-e1572289633661-300x193.jpg)
![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](https://taxfoundation.org/wp-content/uploads/2019/10/car-sharing-e1571350392934-300x169.jpg)
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![tax treatment of capital gains, capital gains deferral, capital gains deferrals, Joe Biden's capital gains tax proposal, Biden capital gains tax proposal, Biden's tax proposal](https://taxfoundation.org/wp-content/uploads/2019/09/money-dollar-3-e1569431297886-300x200.jpg)
![tangible personal property tax liability, state tangible personal property taxes](https://taxfoundation.org/wp-content/uploads/2019/08/factory-manufacturing-jobs-machinery-e1564760496471-300x200.jpeg)
States Should Continue to Reform Taxes on Tangible Personal Property
Tangible personal property taxes increase the complexity of state and local tax codes, discriminate against taxpayers based on their capital structure, and change economic behavior by incentivizing taxpayers to modify their property ownership to avoid the tax.
32 min read![Analysis of the Cost-of-Living Refund Act of 2019 Sherrod Brown Ro Khanna EITC expansion low-income tax credit](https://taxfoundation.org/wp-content/uploads/2019/03/work-investment-job-economic-impact-300x200.jpg)
Tax Expenditures Taken by Small Businesses in the Federal Tax Code
The expenditures offered to small businesses are not created equal. We review the tax expenditures small businesses rely on most.
3 min read![small business tax relief, small business tax compliance, small business compliance, small businesses](https://taxfoundation.org/wp-content/uploads/2019/06/work-investment-job-economic-impact-300x200.jpg)
![short-term rental, rent income, hotel, airbnb, rental income](https://taxfoundation.org/wp-content/uploads/2019/06/airbnb-2384737_1920-300x173.jpg)
![Oregon proposed referendum Oregon corporate activity tax Oregon gross receipts tax](https://taxfoundation.org/wp-content/uploads/2019/04/oregon-portland-crop-small-300x206.png)
![federal gas tax increase. infrastructure spending infrastructure funding](https://taxfoundation.org/wp-content/uploads/2019/05/gas-tax-pump-2-300x211.jpg)
![arizona lawmakers Arizona income tax cuts Arizona federal conformity Arizona tax cuts](https://taxfoundation.org/wp-content/uploads/2017/01/Arizona-300x126.jpg)
![Florida gas tax holiday proposal gas tax suspension gas taxes, OECD gas taxes, gas tax, infrastructure, gas tax rates, federal gas tax](https://taxfoundation.org/wp-content/uploads/2019/05/gas-tax-kentucky-e1556812446327-300x169.jpg)
How High are Other Nations’ Gas Taxes?
3 min read![Oregon proposed referendum Oregon corporate activity tax Oregon gross receipts tax](https://taxfoundation.org/wp-content/uploads/2019/04/oregon-portland-crop-small-300x206.png)
![business survival, high tax rates, American entrepreneurship, International Monetary Fund](https://taxfoundation.org/wp-content/uploads/2019/04/entrepreneurship-business-woman-e1556571023210-300x193.jpg)
New Study Finds that High Tax Rates Lower the Chance of Business Survival
America’s tax code distorts the economic decision-making of firms, such as the favorable treatment of debt financing over equity. This study adds to this argument while providing motivation for policymakers to focus on how reforms to tax policy can increase American entrepreneurship.
2 min read![Oregon lawmakers Oregon business tax testimony, Oregon public education](https://taxfoundation.org/wp-content/uploads/2019/04/portland-oregon-333-e1556051286909-300x169.jpg)
![Oregon Gross Receipts Tax, Oregon Business Tax, Oregon personal income tax, Oregon Tax, Oregon business activity tax, Oregon corporate activity tax](https://taxfoundation.org/wp-content/uploads/2017/01/oregon2-300x227.jpg)
![Portland small business tax rates under Biden tax plan Oregon gross receipts tax legislation Oregon gross receipts tax amendment Oregon education bill](https://taxfoundation.org/wp-content/uploads/2019/04/Portland-Oregon-e1555100569452-300x200.jpg)
![texas car sharing tax proposal, texas peer-to-peer car sharing tax, texas rental car excise tax](https://taxfoundation.org/wp-content/uploads/2019/04/texas-2-300x200.jpg)
![Oregon margin tax](https://taxfoundation.org/wp-content/uploads/2019/04/Portland-Oregon-e1554751514611-300x200.jpg)