Search for: "GAMAGE" Results 61 - 80 of 328
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3 Nov 2010, 10:19 am by Tiffany Chiao
“It’s an exciting opportunity to work on important issues,” Gamage [...] [read post]
29 May 2012, 11:58 am by Paul Caron
David Gamage (UC-Berkeley), How the Affordable Care Act Will Create Perverse Incentives Harming Low and Moderate Income Earners, 65 Tax L. [read post]
5 Feb 2014, 3:15 am by Paul Caron
David Gamage (UC-Berkeley) & Darien Shanske (UC-Davis), Why the Affordable Care Act Authorizes Tax Credits on the Federal Exchanges, 71 State Tax Notes 229 (Jan. 27, 2014): This Essay refutes Adler’s and Cannon’s argument that the Affordable Care Act (“Obamacare”) does not authorize premium tax credits for insurance policies purchased... [read post]
20 Oct 2021, 12:20 pm by Paul Caron
David Gamage (Indiana; Google Scholar) presents Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Tax Reform (with John Brooks (Georgetown; Google Scholar)) at UC-Irvine today as part of its Tax Policy Colloquium: The U.S. income tax is broken. [read post]
29 Jan 2021, 4:00 am by Paul Caron
David Gamage (Indiana) presents On The Why And How Of Wealth Tax And Accrual Income Tax Reforms virtually at Minnesota today as part of its Perspectives on Taxation Lecture Series hosted by Kristin Hickman: Drawing from his own materials to be distributed to attendees, our speaker will argue that either... [read post]
5 Dec 2019, 12:05 am by Paul Caron
Darien Shanske (UC-Davis) & David Gamage (Indiana), States Should Conform to GILTI, Part 3: Elevator Pitch and Q&A, 94 State Tax Notes 121 (Oct. 14, 2019): This essay argues that the states should conform to the post-2017 federal tax law's provision for Global Intangible Low-Taxed Income (or “GILTI”). [read post]
29 May 2021, 5:00 am by Paul Caron
Brooks (Georgetown; moving to Fordham; Google Scholar) & David Gamage (Indiana; Google Scholar) presented Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Tax Reform, 100 N.C. [read post]
25 Apr 2023, 2:00 am by Paul Caron
Darien Shanske (UC-Davis; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar), Why States Should Conform to the New Corporate AMT, 107 Tax Notes St. 601 (Feb. 13, 2023): This Essay argues that U.S. state governments should conform to the recently enacted federal corporate alternative minimum tax, so as to raise... [read post]
13 Jan 2012, 4:35 pm by rmorgan
State Tax Notes, December 21, 2011 by David Gamage and Darien Shanske http://papers.ssrn.com/sol3/papers.cfm? [read post]
18 Feb 2021, 3:00 am by Paul Caron
Ari Glogower (Ohio State; Google Scholar), David Gamage (Indiana; Google Scholar) & Kitty Richards (Roosevelt Institute), Why a Federal Wealth Tax is Constitutional: A federal wealth tax can help level the playing field of our unequal society and promote shared economic prosperity. [read post]
10 Aug 2022, 2:00 am by Paul Caron
Reuven Avi-Yonah (Michigan; Google Scholar) & David Gamage (Indiana; Google Scholar), Billionaire Mark-to-Market Reforms: Response to Susswein and Brown, 176 Tax Notes Fed. 555 (July 25, 2022): In their essay, Is It Time to Tax Disney’s Unrealized Capital Gains From 1965? [read post]
13 Apr 2017, 12:05 pm by Paul Caron
Two Indiana-Bloomington faculty are presenting papers today at the final Indiana Tax Policy Workshop of the semester: David Gamage, Tax Cannibalization and State Government Tax Incentive Programs, 82 State Tax Notes 197 (Oct. 17, 2016) (with Darien Shanske (UC-Davis)): States and localities offer businesses an enormous amount of tax incentives... [read post]
17 Sep 2020, 12:05 am by Paul Caron
Darien Shanske (UC-Davis) & David Gamage (Indiana), How the Federal Reserve Should Help States and Localities Right Now, 96 Tax Notes State 765 (May 11, 2020): This essay explains how and why the Federal Reserve could support state and local governments during the COVID-19 emergency to prevent drastic spending cuts.... [read post]
16 Oct 2017, 10:00 am by Paul Caron
Thimmesch (Nebraska), David Gamage (Indiana) & Darien Shanske (UC-Davis), The Case for Consumer-Based Use Tax Enforcement, 85 State Tax Notes 1049 (Sept. 11, 2017): This essay argues that state governments’ current focus on getting vendors to collect their sales and use taxes is insufficient, especially in regard to... [read post]
25 Oct 2010, 4:51 pm by Tiffany Chiao
The Orange County Register, September 28, 2010 by Vik Jolly http://www.ocregister.com/news/city-268495-cities-insurance.html San Juan, which has a roughly $22 million general fund budget, would be hard pressed in these economic times to raise revenue, said David Gamage, assistant professor of law at UC Berkeley. [read post]
30 Apr 2019, 3:00 am by Paul Caron
Darien Shanske (UC-Davis) & David Gamage (Indiana), Why States Can Tax the GILTI, 91 State Tax Notes 967 (Mar. 18, 2019): A centerpiece of the 2017 federal tax legislation’s reforms to international corporate income tax rules is the new global intangible low-taxed income regime (or GILTI). [read post]
12 May 2020, 12:05 pm by Paul Caron
David Gamage (Indiana) & Darien Shanske (UC-Davis), Tax Cannibalization and Fiscal Federalism in the United States, 111 Nw. [read post]
23 Jun 2020, 12:05 am by Paul Caron
Darien Shanske (UC-Davis) & David Gamage (Indiana), The Ordinary Diet of the Law: How to Interpret Public Law 86-272, 96 Tax Notes State 161 (Apr. 13, 2020): This essay argues against expansive interpretations of Public Law 86-272 (the primary federal statute limiting state income taxation of out-of-state businesses). [read post]