Works by Garrett Watson

Amortization Deductions for Sports Teams Properly Part of the Income Tax System

July 26, 2021

Dynamic Scoring of Infrastructure Spending Proposals Offsets Small Portion of the Cost

July 20, 2021

Biden Plan’s Higher Taxation of Businesses Would Boost Collections to Highest in 40-Plus Years

July 8, 2021

U.S. Corporate Tax Expenditures and Effective Tax Rates in Line with OECD Peers

June 29, 2021

Trade-offs of Expanding Individual Tax Credits While Repealing SALT Deduction

June 24, 2021

Tax Reform’s Broader Corporate Tax Base Opens More to Biden’s Proposed Rate Hike

June 22, 2021

Details and Analysis of President Biden’s FY 2022 Budget Proposals

June 16, 2021

Broad-Based Taxes on Consumption and User Fees Are Efficient Ways to Raise Federal Revenue for Infrastructure

June 10, 2021

Taxing Consumption Progressively Is a Better Way to Tax the Wealthy

June 8, 2021

Repealing Tariffs Would Be a Simple Option to Boost U.S. Economic Growth

June 1, 2021

Joint Committee on Taxation Data Shows Federal Tax System Is Progressive

May 14, 2021

Financing Infrastructure Spending with Corporate Tax Increases Would Stunt Economic Growth

May 14, 2021

Taxing Unrealized Capital Gains at Death Is Unlikely to Raise Revenue Advertised

May 12, 2021

Details and Analysis of Tax Proposals in President Biden’s American Families Plan

May 6, 2021

25 Percent Corporate Income Tax Rate Would Make U.S. Above Average Compared to Peers

May 4, 2021

Relaxing State and Local Tax Deduction Cap Would Make Tax Code Less Progressive

May 3, 2021

Providing Full Cost Recovery for Investment and Lowering Taxes on Firms Are Best Options for Boosting Growth

April 27, 2021

Biden’s Proposed Capital Gains Tax Rate Would be Highest for Many in a Century

April 26, 2021

Top Combined Capital Gains Tax Rates Would Average 48 Percent Under Biden’s Tax Plan

April 23, 2021

Modernizing Rental Car and Peer-to-Peer Car Sharing Taxes for a Post-Pandemic Future

April 22, 2021