Matthew Gardner

Senior Fellow, Institute on Taxation and Economic Policy

Matthew Gardner is a senior fellow at the Institute on Taxation and Economic Policy. 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. 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.