View Prof. Gamage's author pages on the following services:
Books
TWENTY-FIRST CENTURY INCOME TAXATION: BUY, BORROW, DIE AND BEYOND (with Edward J. McCaffery) (forthcoming).
TAXATION: LAW, PLANNING AND POLICY, 3rd Ed. (with Michael A. Livingston). Durham, NC: Carolina Academic Press, 2019.
TAXATION: LAW, PLANNING AND POLICY, 2nd Ed. (with Michael A. Livingston). New Providence, NJ : LexisNexis, 2010.
Articles
Taxation and the Constitution Reconsidered (with John R. Brooks), TAX LAW REVIEW (forthcoming). [SSRN]
The Policy and Politics of Alternative Minimum Taxes (with Ari Glogower), NATIONAL TAX JOURNAL (forthcoming).
Did the Washington Supreme Court Rule Correctly on the Capital Gains Tax? (with Jared Walczak), 108 TAX NOTES STATE 516 (2023). [SSRN]
Solving the Valuation Challenge: A Feasible Method for Taxing Extreme Wealth, (with Brian D. Galle and Darien Shanske), 72 DUKE LAW JOURNAL 1257 (2023). [HeinOnline] [SSRN]
Why States Should Conform to the New Corporate AMT (with Darien Shanske), 107 TAX NOTES STATE 601 (2023). [SSRN]
Phased Mark-to-Market for Billionaire Income Tax Reforms (with Darien Shanske), 176 TAX NOTES FEDERAL 1875 (2022). [SSRN]
Wage Enslavement: How the Tax System Holds Back Historically Disadvantaged Groups of Americans (with Goldburn Maynard, Jr.), 110 KENTUCKY LAW JOURNAL 665 (2022). [HeinOnline] [SSRN]
Weathering State and Local Budget Storms: Fiscal Federalism with an Uncooperative Congress (with Darien Shanske, Gladriel Shobe, Adam B. Thimmesch), 55 UNIVERSITY OF MICHIGAN JOURNAL OF LAW REFORM 309 (2022). [HeinOnline] [SSRN]
Billionaire Mark-to-Market Reforms: A Response to Susswein and Brown (with Reuven Avi-Yonah), 176 TAX NOTES FEDERAL 555 (2022) [SSRN]
Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Tax Reform (with John R. Brooks), 100 NORTH CAROLINA LAW REVIEW 487 (2022). [HeinOnline] [SSRN]
Maryland's Digital Tax and the ITFA's Catch-22 (with Darien Shanske and Christopher Moran), 100 TAX NOTES STATE 141 (2021). [SSRN]
How to Measure and Value Wealth for a Federal Wealth Tax Reform (with Ari Glogower and Kitty Richards), ROOSEVELT INSTITUTE ISSUE BRIEF (2021). [SSRN]
Why a Federal Wealth Tax is Constitutional (with Ari Glogower and Kitty Richards), ROOSEVELT ISSUE BRIEF (2021). [SSRN]
Is New York's Mark-to-Market Act Unconstitutionally Retroactive? (with Darien Shanske, et al.), 99 TAX NOTES STATE 541 (2020). [SSRN]
How States Should Now Consider Expanding Sales Taxes to Services, Part 2 (with Darien Shanske, et al.), 99 TAX NOTES STATE 45 (2020). [SSRN]
Why States Should Consider Expanding Sales Taxes to Services, Part 1 (with Darien Shanske, et al.), 98 TAX NOTES STATE 1349 (2020). [SSRN]
The Case for State Borrowing as a Response to the Current Crises (with Darien Shanske), 97 TAX NOTES STATE 1137 (2020). [SSRN]
Strategic Nonconformity, State Corporate Income Taxes, and the TCJA: Part II (with Darien Shanske & Adam Thimmesch), 97 TAX NOTES STATE 123 (2020). [SSRN]
Strategic Nonconformity to the TCJA, Part I: Personal Income Taxes (with with Darien Shanske & Adam Thimmesch), 97 TAX NOTES STATE 17 (2020). [SSRN]
Conformity and State Income Taxes: Suggestions for the Crisis (with Michael A. Livingston) 96 TAX NOTES STATE 1353 (2020). [SSRN]
Reforming State Corporate Income Taxes Can Yield Billions (with Darien Shanske & Reuven S. Avi-Yonah), 96 TAX NOTES STATE 1211 (2020). [SSRN]
States Should Consider Partial Wealth Tax Reforms (with Darien Shanske), 96 TAX NOTES STATE 859 (2020). [SSRN]
How the Federal Reserve Should Help States and Localities Right Now (with Darien Shanske), 96 TAX NOTES STATE (2020). [SSRN]
States Should Quickly Reform Unemployment Insurance (with Darien Shanske, et al.), 96 TAX NOTES STATE 635 (2020). [SSRN]
The Ordinary Diet of the Law: How to Interpret Public Law 86-272 (with Darien Shanske), 96 TAX NOTES STATE 161 (2020). [SSRN]
Tax Cannibalization by State Corporate Taxes: Policy Implications (with Darien Shanske), 95 TAX NOTES STATE 565 (2020). [SSRN]
Tax Cannibalization by State Corporate Taxes: Revised Estimates (with Darien Shanske), 95 TAX NOTES STATE 487 (2020). [SSRN]
Will States Step Up in 2020? We Hope So (with Darien Shanske), 94 TAX NOTES STATE 977 (2019). [SSRN]
The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation (with David Kamin, et.al.), 103 MINNESOTA LAW REVIEW 1439 (2019). [SSRN] [HeinOnline]
On Yang's Proposed Federal Tax on Subnational Tax Incentives (with Darien Shanske), 94 STATE TAX NOTES 25 (2019). [SSRN]
States Should Conform to GILTI, Part 3: Elevator Pitch and Q & A (with Darien Shanske), 94 STATE TAX NOTES 121 (2019). [SSRN]
Taxing E-Commerce in the Post-Wayfair World (with Darien Shanske and Adam Thimmesch), 58 WASHINGTON UNIVERSITY JOURNAL OF LAW & POLICY 71 (2019). [HeinOnline]
Why States Can Tax the GILTI (with Darien Shanske), 91 STATE TAX NOTES 967 (2019). [SRRN]
Why States Should Tax the GILTI (with Darien Shanske), 91 STATE TAX NOTES 751 (2019). [SSRN]
Caveat IRS: Problems with Abandoning the Full Deduction Rule (with Joseph Bankman, et. al.), 88 STATE TAX NOTES 547 (2018). [SSRN]
Charitable Contributions in Lieu of SALT Deductions, 87 STATE TAX NOTES 973 (2018). [SSRN]
The Future of SALT: A Broader Picture (with Darien Shanske), 88 STATE TAX NOTES 1275 (2018). [SSRN]
State Responses to Federal Tax Reform: Charitable Tax Credits (with Joseph Bankman, et. al.). 87 STATE TAX NOTES 433 (2018). Reprinted with new appendix from 159 TAX NOTES 641 (2018). [SSRN]
Wayfair and the Retroactivity of Constitutional Holdings (with Adam Thimmesch and Darien Shanske), 88 STATE TAX NOTES 511 (2018). [SSRN]
Wayfair: Marketplaces and Foreign Vendors (with Adam Thimmesch and Darien Shanske), 90 STATE TAX NOTES 18 (2018). [SSRN]
Wayfair: Sales Tax Formalism and Income Tax Nexus (with Adam Thimmesch and Darien Shanske), 89 STATE TAX NOTES 975 (2018. [SSRN]
Wayfair: Substantial Nexus and Undue Burden (with Adam Thimmesch and Darien Shanske), 89 STATE TAX NOTES 447 (2018). [SSRN]
Why (and How) States Should Tax the Repatriation (with Darien Shanske), 88 STATE TAX NOTES 317 (2018). [SSRN]
The American Health Care Act Would Toss the States a Hot Potato (with Darien Shanske), 84 STATE TAX NOTES 579 (2017). [SSRN]
The Case for Consumer-Based Use Tax Enforcement (with Adam Thimmesch and Darien Shanske), 85 STATE TAX NOTES 1049 (2017). [SSRN]
Consumer-Based Use Tax Enforcement and Taxpayer Compliance (with Adam Thimmesch and Darien Shanske), 86 STATE TAX NOTES 319 (2017). [SSRN]
How States Can Respond to the AHCA: Using the McCarran-Ferguson Act (with Darien Shanske), 85 STATE TAX NOTES 367 (2017). [SSRN]
A New Theory of Equitable Apportionment (with Darien Shanske), 85 STATE TAX NOTES 267 (2017). [SSRN]
A State-Level Carbon Tax with Border Adjustments, 83 STATE TAX NOTES 911 (2017). [SSRN]
Tax Cannibalization and Fiscal Federalism in the United States (with Darien Shanske), 111 NORTHWESTERN UNIVERSITY LAW REVIEW 295 (2017). [HeinOnline] [SSRN]
Using Taxes to Support Multiple Health Insurance Risk Pools (with Darien Shanske), 85 STATE TAX NOTES 871 (2017). [SSRN]
Why a State-Level Carbon Tax Can Include Border Adjustments (with Darien Shanske), 83 STATE TAX NOTES 583 (2017). [SSRN]
The Federal Government's Power to Restrict State Taxation (with Darien Shanske), 81 STATE TAX NOTES 547 (2016). [SSRN]
Tax Cannibalization and State Government Tax Incentive Programs (with Darien Shanske), 82 STATE TAX NOTES 197 (2016). [SSRN]
Using Taxes to Improve Cap and Trade, Part II: Efficient Pricing (with Darien Shanske), 81 STATE TAX NOTES 807 (2016). [SSRN]
The Case for Taxing (All of) Labor Income, Consumption, Capital Income, and Wealth, 68 TAX LAW REVIEW 355 (2015). [HeinOnline] [SSRN]
Foreword--King v. Burwell Symposium: Comments on the Commentaries (and on Some Elephants in the Room), 2015 PEPPERDINE LAW REVIEW 1 (2015). [HeinOnline]
The Implications of CSX and DMA (with Darien Shanske), 76 STATE TAX NOTES 445 (2015). [SSRN]
Preventing Government Shutdowns: Designing Default Rules for Budgets (with David S.Louk), 86 UNIVERSITY OF COLORADO LAW REVIEW 181 (2015). [HeinOnline] [SSRN]
Using Taxes to Improve Cap and Trade, Part I: Distribution (with Darien Shanske), 75 STATE TAX NOTES 99 (2015). [SSRN]
How Should Governments Promote Distributive Justice?: A Framework for Analyzing the Optimal Choice of Tax Instruments, 68 TAX LAW REVIEW 1 (2014). [HeinOnline] [SSRN]
A Way Forward for Tax Law and Economics? A Response to Osofsky's "Frictions, Screening, and Tax Law Design", 62 BUFFALO LAW REVIEW 189 (2014). [HeinOnline] [SSRN]
Why the Affordable Care Act Authorizes Tax Credits on the Federal Exchanges (with Darien Shanske), 71 STATE TAX NOTES 229 (2014). [SSRN]
The Case for a State-Level Debt-Financing Authority (with Darien Shanske), 67 STATE TAX NOTES 188 (2013). [SSRN]
Experimental Evidence of Tax Salience and the Labor-Leisure Decision: Anchoring, Tax Aversion, or Complexity? (with Andrew Hayashi and Brent Nakamura), 41 PUBLIC FINANCE REVIEW 203 (2013). [SSRN]
On the Future of Tax Salience Scholarship: Operative Mechanisms and Limiting Factors, 41 FLORIDA STATE UNIVERSITY LAW REVIEW 173 (2013). [HeinOnline] [SSRN]
A Potential Game Changer in E-Commerce Taxation (with Andrew J. Haile and Darien Shanske), 67 STATE TAX NOTES 747 (2013). [SSRN]
The Trouble with Tax Increase Limitations (with Darien Shanske), 6 ALBANY GOVERNMENT LAW REVIEW 50 (2013). [HeinOnline] [SSRN]
A Better Way Forward for State Taxation of E-Commerce (with Devin Heckman), 92 BOSTON UNIVERSITY LAW REVIEW 483 (2012). [HeinOnline] [SSRN]
Comments on Daniel Shaviro's Tax Reform Implications of the Risk of a U.S. Budget Catastrophe, 50 UNIVERSITY OF LOUISVILLE LAW REVIEW 599 (2012). [HeinOnline] [SSRN]
On Tax Increase Limitations: Part II -- Evasion and Transcendence (with Darien Shanske), 64 STATE TAX NOTES 245 (2012). [SSRN]
Perverse Incentives Arising from the Tax Provisions of Healthcare Reform: Why Further Reforms Are Needed to Prevent Avoidable Costs to Low- and Moderate-Income Workers, 65 TAX LAW REVIEW 669 (2012). [HeinOnline] [SSRN]
The Saga of State "Amazon" Laws: Reflections on the Colorado Decision (with Darien Shanske), 65 STATE TAX NOTES 197 (2012). [SSRN]
Vendor Compensation as an Approach for State "Amazon" Laws: Part 1 (with Devin Heckman), 65 STATE TAX NOTES 385 (2012). [SSRN]
Vendor Compensation as an Approach for State "Amazon" Laws: Part 2 (with Devin Heckman), 65 STATE TAX NOTES 459 (2012). [SSRN]
O Que É Pior, Fiscais ou Flutuacões de Gastos?, 2 REVISTA TRIBUTARIA DAS AMERICAS 245 (2011). [SSRN]
On Tax Increase Limitations: Part I -- A Costly Incoherence (with Darien Shanske), 62 STATE TAX NOTES 813 (2011). [SSRN]
Three Essays on Tax Salience: Market Salience and Political Salience (with Darien Shanske), 65 TAX LAW REVIEW 19 (2011). [HeinOnline] [SSRN]
Managing Fiscal Volatility by Redefining "Tax Cuts" and "Tax Hikes" (with Jeremy Bearer-Friend), 58 STATE TAX NOTES 113 (2010). [SSRN]
Minimizing the Harm of State Fiscal Volatility (with Jeremy Bearer-Friend), 57 STATE TAX NOTES 633 (2010). [SSRN]
Preventing State Budget Crises: Managing the Fiscal Volatility Problem, 98 CALIFORNIA LAW REVIEW 749 (2010). [HeinOnline] [SSRN]
Managing California's Fiscal Rollercoaster, 49 STATE TAX NOTES 659 (2008). [SSRN]
Commodification and Contract Formation: Placing the Consideration Doctrine on Stronger Foundations (with Allon Kedem), 73 UNIVERSITY OF CHICAGO LAW REVIEW 1299 (2006). [HeinOnline] [SSRN]
Taxing Political Donations: The Case for Corrective Taxes in Campaign Finance, 113 YALE LAW JOURNAL 1283 (2004). [HeinOnline] [SSRN]
Book Chapters
Taxation and Incentives in the Business Enterprise (with Shruti Rana) in ENTERPRISE LAW: CONTRACTS, MARKETS, AND LAWS IN THE U.S. AND JAPAN. Cheltenham, UK: Edward Elgar, 2014. [SSRN]
Coping through California's Budget Crises in Light of Proposition 13 and California's Fiscal Constitution in AFTER THE TAX REVOLT: CALIFORNIA'S PROPOSITION 13 TURNS 30 (J. Citrin and I.W. Martin, Eds.). Berkeley, CA: Berkeley Public Policy Press, 2009. [SSRN]
Editorials & Commentaries
The Media Got the Billionaires Income Tax Wrong (with John R. Brooks and Ari Glogower), THE AMERICAN PROSPECT (Nov. 4, 2021).
California Should Pass a Small Tax on Big Wealth (with Emmanuel Saez and Darien Shanske). LOS ANGELES TIMES (Apr. 22, 2021).
California Left Billions of Repatriated Tax Dollars on the Table, The State Should Pick Up That Money Now (with Reuven Avi-Yonah and Darien Shanske), CALMATTERS (2020).
Forget Congress and Let the Fed Handle Tax Rates (with Aaron Goldzimer). LOS ANGELES TIMES (Apr. 6, 2016).
A Better Direction for California's Climate Change Policy (with Mark Gergen), SACRAMENTO BEE (Mar. 22, 2014).
How to Avoid Another Shutdown (with David Louk). LOS ANGELES TIMES (Oct. 20, 2013).
Health Care Decision Means More Work for IRS, SAN FRANCISCO CHRONICLE (June 29, 2012).
Obamacare's Costs to the Working Class, WALL STREET JOURNAL (Oct. 30, 2012).
Other Publications
Moore v. United States and the Original Meaning of Income (with John R. Brooks) (2023). [SSRN]
Law Professors Letter on Worldwide Combined Reporting in Minnesota (with Darien Shanske, et al.) (2023). [SSRN]
Brief of Amici Curiae Tax Law Professors in Support of Appellant (Comptroller of Maryland) in Comptroller of Maryland v. Comcast et al. (the Maryland Digital Advertising Case) (with Darien Shanske, et al.) (2023). [SSRN]
Amicus Curiae Brief of Law Professors in Quinn v. State of Washington (with Reuven Avi-Yonah, et al.) (2022). [SSRN]
219 Economists, Law Professors & Other Academics Urge Congress to Include the 'Billionaires Income Tax' in Build Back Better Act (with John Brooks, Brian D. Galle, Ari D. Glogower, Emmanuel Saez, Gabriel Zucman). (Dec. 13, 2021). [SSRN]
The Indirect Tax Canon, Apportionment, and Drafting a Constitutional Wealth Tax or Accrual-Income Tax Reform (with John R. Brooks), Indiana Legal Studies Research Paper Series, No. 459 (Oct. 2021). [SSRN]
Responses to Senator Cassidy's Questions for the Record to Professor David Gamage "Creating Opportunity Through a Fairer Tax System" Senate Finance Fiscal Responsibility and Economic Growth Subcommittee, Indiana Legal Studies Research Paper, No. 457 (Jun. 17, 2021). [SSRN]
Creating Opportunity Through a Fairer Tax System: The Case for Taxing Extreme Wealth Holdings and “Real” (Book) Corporate Profits and for Improving IRS Funding: Hearing Before the S. Comm. on Finance, 167 Cong. Rec. D434 (daily ed. Apr. 27, 2021) (statement of David Gamage). [SSRN] [Video]
The California Tax on Extreme Wealth (ACA 8 & AB 310): Revenue, Economic, and Constitutional Analysis, (with Brian Galle, Emmanuel Saez, and Darien Shanske), Indiana Legal Studies Research Paper, No. 461 (white paper, March 23, 2021). [SSRN]
Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner (with Leandra Lederman, et. al.). Sept. 6, 2019. [SSRN]
Brief of Tax Law Professors as Amici Curiae in Support of the Department of Revenue of the State of Colorado in Department of Revenue of the State of Colorado v. Agilent Technologies, Inc. (with H. Holderness and D. Shanske), 2018. [SSRN]
Brief of Tax Law Professors as Amici Curiae in Support of Petitioner in Loudoun County, Virginia v. Dulles Duty Free, LLC (with D. J. Hemel, et. al.), 2018. [SSRN]
Brief of Interested Law Professors as Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair (with D.J. Hemel, et. al.). 2017. [SSRN]
On Double-Distortion Argument, Distribution Policy, and the Optimal Choice of Tax Instruments, 110 PROCEEDINGS. NATIONAL TAX ASSOCIATION ANNUAL CONFERENCE ON TAXATION (2017). [SSRN]
Brief of Interested Law Professors as Amici Curiae Supporting Petitioner in Brohl v. Direct Marketing Association (with Richard Pomp, et. al.). 2016. [SSRN]
Prompt on the King v. Burwell Case, 6 COLUMBIA JOURNAL OF TAX LAW: TAX MATTERS, no.1. (2015). [SSRN]
Brief of Interested Law Professors as Amici Curiae Supporting Respondent in Direct Marketing Association v. Brohl (with Darien Shanske, et.el.). 2014. [SSRN]
The Case for Reducing the Market Salience of Taxation (with Darien Shanske), 103 PROCEEDINGS. NATIONAL TAX ASSOCIATION ANNUAL CONFERENCE ON TAXATION (2011). [SSRN]
Which Is Worse, Tax Fluctuations or Spending Fluctuations?, 102 PROCEEDINGS. NATIONAL TAX ASSOCIATION ANNUAL CONFERENCE ON TAXATION (2010). [SSRN]
Blog Posts
Whatever Source Derived -- Whatever Source Derived: Thoughts on Tax and the Law
Why U.S. Business-Level Taxation Should Rely on a Mixture of Both Source-Based and Destination-Based Principles (Apr. 21, 2017).
State Governments Should Consider Adopting State-Level Carbon Taxes with Border Tax Adjustments (Apr. 4, 2017).
My Review of Brooks's "The Definitions of Income" Is Up on TaxProf Blog (Mar. 18, 2017).
The Insurance Market Regulations in the Republicans' Health Care Bill: Crippling Obamacare, or Passing a Hot Potato to State Governments? (Mar. 10, 2017).
TaxProf Blog -- TaxProf Blog is a member of the Law Professor Blog Network, the nation's only network of legal blogs edited primarily by law professors.
Weekly SSRN Tax Article Review and Roundup: 12 Tax Profs Highlight Flaws of GOP Tax Plan (Dec. 8, 2017).
Weekly SSRN Tax Article Review and Roundup: Hemel, David, Easy on the SALT: A Qualified Defense of the Deduction for State and Local Taxes (Nov. 4, 2017).
Weekly SSRN Tax Article Review and Roundup: Christians, Allison, Buying In: Residence and Citizenship by Investment (Sept., 29, 2017).
Weekly SSRN Tax Article Review and Roundup: Liscow, Zachary, Efficiency Biased? (Aug. 25, 2017).
Weekly SSRN Tax Article Review and Roundup: Glogower, Ari, Taxing Capital Appreciation (June 23, 2017).
Weekly SSRN Tax Article Review and Roundup: Hariton, David P., Planning for Border Adjustments: A Practical Analysis (Apr. 14, 2017).
Weekly SSRN Tax Article Review and Roundup: Brooks, John R., The Definitions of Income (Mar. 17, 2017).
Weekly SSRN Tax Article Review and Roundup: Graetz, Michael, The Known Unknowns of the Business Tax Reforms Proposed in the House Republican Blueprint (Feb. 17, 2017).
Weekly SSRN Tax Article Review and Roundup: Sugin, Linda, Invisible Taxpayers (Jan. 20, 2017).
Weekly SSRN Tax Article Review and Roundup: Hellerstein, Walter, Taxing Remote Sales in the Digital Age: A Global Perspective (Dec. 2, 2016).
Weekly SSRN Tax Article Review and Roundup: Polsky, Gregg and Adam Rosenzweig, The Up-C Revolution (Oct. 21, 2016).
Weekly SSRN Tax Article Review and Roundup: Brooks, John R., Treasury Should Exclude Income from Discharge of Student Loans (Sept. 30, 2016).
Weekly SSRN Tax Article Review and Roundup: Owen, Dave, Water and Taxes (Sept. 9, 2016).
Law & Economics Prof Blog -- Law & Economics Prof Blog is a member of the Law Professor Blog Network, the nation's only network of legal blogs edited primarily by law professors.
Supreme Court to Hear the King v. Burwell Case: Challenge to Obamacare's Premium Tax Credits (Nov. 7, 2014)
More on Halbig (July 30, 2014).
The Problematic Halbig Decision: Why "Intent" Is Too Narrow an Inquiry (July 29, 2014).
Reforming Law Reviews I: On Blind Review (July 25, 2014).
Reforming Law Reviews II: A Proposal (July 25, 2014).
The Statutory Text of Obamacare and the Halbig and King Cases (July 23, 2014).
On Student Teaching Evaluations (May 6, 2014).
Professor of Law