Search for: "David Gamage" Results 41 - 60 of 296
Sorted by Relevance | Sort by Date
RSS Subscribe: 20 results | 100 results
19 Feb 2015, 1:00 pm by Paul Caron
David Gamage (UC-Berkeley) presents Analyzing the Optimal Choice of Tax Instruments: The Case for Levying (all of) Labor-Income Taxes, Value-Added Taxes, Capital-Income Taxes, and Wealth Taxes, 68 Tax L. [read post]
18 Jul 2012, 3:00 am by Paul Caron
David Gamage (UC-Berkeley) & Darien Shanske (UC-Hastings), The Saga of State 'Amazon' Laws: Reflections on the Colorado Decision, 65 State Tax Notes 197 (July 16, 2012): The battle over states’ attempts to tax remote e-commerce vendors is evolving too rapidly for academic scholarship to keep pace. [read post]
3 Dec 2014, 12:55 pm by Paul Caron
David Gamage (UC-Berkeley) presents Analyzing the Optimal Choice of Tax Instruments: The Case for Levying (all of) Labor-Income Taxes, Value-Added Taxes, Capital-Income Taxes, and Wealth Taxes, 68 Tax L. [read post]
25 Jan 2013, 4:05 am by Paul Caron
David Gamage (UC-Berkeley) & Darien Shanske (UC-Hastings), The Case for a State-Level Debt-Financing Authority, 67 State Tax Notes 188 (Jan. 21, 2013): In this essay, we argue for the adoption of state-level debt-financing authorities as part of a broader package for reforming local government borrowing. [read post]
12 Sep 2008, 9:00 am
David Gamage (UC-Berkeley) has posted Coping Through California's Budget Crises in Light of Proposition 13 and California's Fiscal Constitution, in Proposition 13 at 30 (Jack Citrin & Isaac Martin, eds.) (2009), on SSRN. [read post]
17 Apr 2008, 11:00 am
David Gamage (UC-Berkeley) presents Optimal Tax Theory Meets Tax Avoidance: A Tentative Defense of "Double Taxation" at NYU today as part of its Colloquium Series on Tax Policy and Public Finance. [read post]
24 May 2018, 10:00 am by Paul Caron
David Gamage (Indiana), Charitable Contributions in Lieu of SALT Deductions, 87 State Tax Notes 973 (Mar. 12, 2018): State governments are considering new charitable tax credits designed to circumvent the 2017 federal tax overhaul’s cap on state and local tax deductions. [read post]
3 Feb 2020, 12:30 pm by Paul Caron
David Gamage (Indiana) presents The Political-Instability Benefits of Deferral and the Case for Wealth Tax or Mark-to-Market Style Tax Reform (with John Brooks (Georgetown)) at BYU today as part of its Tax Policy Colloquium Series hosted by Cliff Fleming and Gladriel Shobe: The U.S. tax system does a very poor... [read post]
19 Oct 2015, 12:25 pm by Paul Caron
David Gamage (UC-Berkeley) presents The Tax Cannibalization Problem and Fiscal Federalism in the United States at Boston College today as part of its Tax Policy Workshop Series hosted by James Repetti and Diane Ring: The design of federal tax law strongly influences the tax policy choices of the individual U.S.... [read post]
1 Mar 2018, 1:00 pm by Paul Caron
David Gamage (Indiana) presents Tax Reform to Help the Working and Middle Class at Illinois today as part of its Faculty Workshop Series: This project argues that future tax reform ought to be designed so as to provide much greater tax benefits for those in the working and middle class,... [read post]
12 Nov 2020, 12:05 am by Paul Caron
Darien Shanske (UC-Davis) & David Gamage (Indiana), The Case for State Borrowing as a Response to the Current Crises, 97 Tax Notes State 1137 (Sept. 14, 2020): This essay explains how and why U.S. state governments can and should borrow funds in the absence of sufficient federal aid during the... [read post]
31 Mar 2022, 12:05 pm by Paul Caron
David Gamage (Indiana-Maurer; Google Scholar) presents Taxation and the Constitution, Reconsidered (with John R. [read post]
7 Aug 2019, 1:00 pm by Paul Caron
David Gamage (Indiana), Five Key Research Findings on Wealth Taxation for the Super Rich: This essay summarizes five key findings from the author’s in-progress research evaluating the potential of wealth tax reform proposals for taxing the super rich. [read post]
31 Aug 2018, 1:00 am by Paul Caron
David Gamage (Indiana) & Darien Shanske (UC-Davis), The Future of Salt: A Broader Picture, 88 State Tax Notes 1275 (June 25, 2018): In this essay, we evaluate the new cap on the state and local tax (SALT) deduction. [read post]
6 Jun 2018, 1:00 am by Paul Caron
David Gamage (Indiana) & Darien Shanske (UC-Davis), Why (and How) States Should Tax the Repatriation, 88 State Tax Notes 317 (Apr. 23, 2018): This essay analyzes how U.S. state tax laws should treat the repatriation income generated by the 2017 federal tax legislation. [read post]
22 Jan 2020, 11:00 am by Paul Caron
Brooks (Georgetown) & David Gamage (Indiana), Why a Wealth Tax is Definitely Constitutional: Wealth tax reform proposals are playing a major role in the 2020 presidential campaign. [read post]
21 Jan 2016, 1:00 pm by Paul Caron
David Gamage (UC-Berkeley) presents Tax Cannibalization and Fiscal Federalism in the United States (with Darien Shanske (UC-Davis)) at Duke today as part of its Tax Policy Workshop Series hosted by Lawrence Zelenak: The design of federal tax law strongly influences the tax policy choices of the individual U.S. states. [read post]
10 Sep 2018, 11:00 am by Paul Caron
Thimmesch (Nebraska), Darien Shanske (UC-Davis) & David Gamage (Indiana), Wayfair and the Retroactivity of Constitutional Holdings, 88 St. [read post]
19 Oct 2016, 12:25 pm by Paul Caron
David Gamage (UC-Berkeley, moving to Indiana) presents Tax Cannibalization and Fiscal Federalism in the United States, 111 Nw. [read post]
24 Apr 2024, 12:01 pm by Paul Caron
David Gamage (Missouri-Columbia; Google Scholar) & Ari Glogower (Northwestern; Google Scholar), The Policy and Politics of Alternative Minimum Taxes, 78 Nat’l Tax J. __ (2024): This essay contributes to a literature offering qualified justifications for Alternative Minimum Tax (AMT) structures. [read post]