David Gamage

David Gamage

Professor of Law

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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: Herzlinger, R. and B.D. Richman, Evaluating Changes to the Income Tax Code to Create Consumer-Driven Health Insurance Competition (July 21, 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: Avi-Yohnah, Reuven and Kimberly A. Clausing, Problems with Destination-Based Corporate Taxes and the Ryan Blueprint (Dec. 23, 2016).

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).