40% Dimming
Your idea is basically correct, watts are watts. What you do not take into account is the color shift and brightness of the lamp. For your location you probably do not care. The simplest answer is dim it to what you like, you will be saving energy, There is also another side effect, dimming the light bulb increases the life of the filament dramatically. This is because the tungsten filament is operating at a lower temperature and will not boil off as rapidly. The black on older light bulbs is on the inside and is tungsten that boiled off the filament and deposited on the colder bulb.
If you use a Halogen lamp the life of the lamp probably will be greatly reduced. The reason is that the filament has to be at a minimum temperature for the halogen cycle to work. The halogen cycle re-deposits the boiled off tungsten back on the hot filament in the presence the appropriate gas in the lamp, the early gas used was halogen hence the name.
A inexpensive way to get a long life bulb is buy one rated at a higher voltage such as 130V - 145V for a 115 volt system, much cheaper and basically the same thing as a long life bulb.
Good Luck
Gil Shultz