View Prof. Gamage's author pages on the following services:
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]
Professor of Law