![Brazil tax complexity, US tax complexity, federal tax complexity, federal tax filing](https://taxfoundation.org/wp-content/uploads/2019/04/Brazil-4-e1563325588142-300x200.jpg)
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
![Brazil tax complexity, US tax complexity, federal tax complexity, federal tax filing](https://taxfoundation.org/wp-content/uploads/2019/04/Brazil-4-e1563325588142-300x200.jpg)
![entrepreneurship, tax policy and entrepreneurship, entrepreneur taxes](https://taxfoundation.org/wp-content/uploads/2019/04/linkedin-In-Stream_Wide___innovation-entrepreneurship-e1554231053663-300x155.jpg)
Tax Policy and Entrepreneurship: A Framework for Analysis
A key element of America’s dynamism problem is a drop in entrepreneurship. Removing tax barriers for entrepreneurs would improve America’s dynamism while making America’s tax code more neutral, efficient, and simple for all taxpayers.
25 min read![florida car rental florida rental car florida car sharing](https://taxfoundation.org/wp-content/uploads/2019/04/florida-rental-car-florida-car-rental-florida-car-sharing-e1554131407538-300x200.jpg)
Reforming Rental Car Excise Taxes
The growing number of options that travelers have for rental cars, including peer-to-peer car-sharing arrangements, is an opportunity for policymakers to revisit the policy rationale for these discriminatory taxes.
26 min read![Oregon gross receipts tax proposal Oregon VAT proposal oregon valued added tax](https://taxfoundation.org/wp-content/uploads/2019/03/oregon-portland-e1552494342148-300x200.jpg)
![Rhode Island entity-level tax proposal, SALT deduction, state and local tax deduction, schedule K-1, pass-through entity tax](https://taxfoundation.org/wp-content/uploads/2019/03/Rhode-Island-RI-state-house-300x225.jpg)
![Oregon gross receipts tax, Legislative Revenue Office](https://taxfoundation.org/wp-content/uploads/2019/03/Portland-Oregon-daytime-e1551912953707-300x200.jpeg)
![To Remedy Tax Compliance Problems, Gig Economy Firms Need Policy Certainty, gig work, tax reporting](https://taxfoundation.org/wp-content/uploads/2019/03/tax-TCJA-simplified-1040-tax-filing-e1551466914616-300x200.jpg)
![Gross receipts tax oregon, joint committee on student success](https://taxfoundation.org/wp-content/uploads/2019/02/Portland-Oregon-e1551203308508-300x200.jpg)
![global minimum tax comparison international tax proposals about profit shifting Biden international tax Learning from Europe and America’s Shared Gross Receipts Tax Experience , Gross receipts taxes Europe America Gross receipts tax digital tax](https://taxfoundation.org/wp-content/uploads/2019/02/global-enhanced-e1550003625741-300x199.jpg)
![Gross Receipts Tax Gross receipts taxes, turnover tax, gross receipts tax](https://taxfoundation.org/wp-content/uploads/2019/02/gross-receipts-tax-2-300x249.png)
![high tax rate innovation inventors](https://taxfoundation.org/wp-content/uploads/2019/02/innovation-invent-entrepreneur-e1549314327880-200x300.jpg)
A High Tax Rate on Star Inventors Lowers Total Innovation
Findings from a new study suggest that while a policy agenda to revive innovation must include an assortment of changes – including greater access to mentorship – tax policy matters too.
2 min read![Ocasio-Cortez’s Proposed 70 Percent Top Marginal Income Tax Rate Would Deter Innovation, 70 percent tax rate](https://taxfoundation.org/wp-content/uploads/2019/01/rawpixel-790896-unsplash-e1547491544608-300x200.jpg)
![Unequal Tax Treatment Is Contributing to Rising Debt Levels for Entrepreneurs, rising debt](https://taxfoundation.org/wp-content/uploads/2018/12/start-up-business-e1544738738487-300x175.jpg)
Unequal Tax Treatment Is Contributing to Rising Debt Levels for Entrepreneurs
A recent paper discusses two main trends related to U.S. entrepreneurs: the decrease in the number of entrepreneurs and the increase in their borrowing. Entrepreneurs have increased their debt holdings relative to their assets over the past three decades.
3 min read![San Francisco Joins California Cities Levying a Gross Receipts Tax on Cannabis](https://taxfoundation.org/wp-content/uploads/2018/11/san-francisco-lombard-e1543528576746-300x226.jpg)
![San Francisco about to Face a Legal Morass After Voters Approve Proposition C](https://taxfoundation.org/wp-content/uploads/2018/11/San-Francisco-4-e1543512431574-300x227.jpg)