Search for: "David Gamage"
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27 Oct 2022, 12:01 pm
David Gamage (Indiana-Maurer; Google Scholar), Darien Shanske (UC-Davis; Google Scholar), Gladriel Shobe (BYU; Google Scholar) & Adam Thimmesch (Nebraska), Weathering State and Local Budget Storms: Fiscal Federalism with an Uncooperative Congress, 55 U. [read post]
19 Oct 2022, 2:00 am
David Gamage (Indiana; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar), Phased Mark-to-Market for Billionaire Income Tax Reforms, 176 Tax Notes Fed. 1875 (Sept. 19, 2022): In this installment of Academic Perspectives on SALT, Gamage and Shanske advocate for phased mark-to-market as a mechanism for reforming the taxation of investment... [read post]
10 Aug 2022, 2:00 am
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]
20 May 2022, 2:00 am
David Gamage (Indiana-Maurer; Google Scholar) & John R. [read post]
8 Apr 2022, 12:01 pm
Brooks (Fordham; Google Scholar) and David Gamage (Indiana; Google Scholar), Taxation... [read post]
4 Apr 2022, 12:01 pm
Brian Galle (Georgetown; Google Scholar), David Gamage (Indiana-Maurer; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar), Solving the Valuation Challenge: A Feasible Method for Taxing Extreme Wealth, 72 Duke L.J. ___ (2022): Recent reporting based on leaked tax returns of the ultra-rich confirms what experts have long suspected: for the... [read post]
31 Mar 2022, 12:05 pm
David Gamage (Indiana-Maurer; Google Scholar) presents Taxation and the Constitution, Reconsidered (with John R. [read post]
19 Jan 2022, 11:20 am
(Indiana University, Kelley School of Business; Google Scholar) & David Gamage (Indiana University, Maurer School of Law; Google Scholar), Wage Enslavement: How the Tax System Holds Back Historically Disadvantaged Groups of Americans, 110 Ky. [read post]
24 Nov 2021, 7:26 am
As we discussed earlier in the semester, in connection with our discussing this paper by Jake Brooks and David Gamage), in 1895 Pollock held (contradicting prior authority) that income taxes are direct taxes for this purpose, although the 16th Amendment then intervened with respect to the need for apportionment. [read post]
10 Nov 2021, 12:20 pm
Galle (Georgetown; Google Scholar), David Gamage (Indiana; Google Scholar), Emmanuel Saez (UC-Berkeley; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar), The California Tax on Extreme Wealth (ACA 8 & AB 310): Revenue, Economic, and Constitutional Analysis: This white paper report provides Revenue, Economic, and Constitutional Analysis of the... [read post]
9 Nov 2021, 3:00 am
Brooks (Georgetown; Google Scholar), David Gamage (Indiana; Google Scholar) & Ari Glogower (Ohio State; Google Scholar): Despite the media framing, a tax on billionaires’ investment income is not novel, unworkable, unconstitutional, or divisive. [read post]
20 Oct 2021, 12:20 pm
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]
16 Sep 2021, 4:19 pm
This past Tuesday (on September 14), Jake Brooks and David Gamage jointly appeared at the colloquium (Gamage by Zoom) for a discussion of their paper, The Indirect Tax Canon, Apportionment, and Drafting a Constitutional Wealth Tax. [read post]
14 Sep 2021, 12:20 pm
John Brooks (Georgetown; Google Scholar) & David Gamage (Indiana; Google Scholar) present The Indirect Tax Canon, Apportionment, and Drafting a Constitutional Wealth Tax virtually today at NYU as part of its Tax Policy and Public Finance Colloquium hosted by Daniel Shaviro: The Constitution requires that “direct taxes” be “apportioned”—that is,... [read post]
10 Sep 2021, 9:20 am
Tuesday, September 14: John Brooks (Georgetown; Google Scholar) & David Gamage (Indiana; Google... [read post]
1 Jun 2021, 11:20 am
Darien Shanske (UC-Davis), Chris Moran (Venable, Baltimore) & David Gamage (Indiana; Google Scholar), Maryland's Digital Tax and the ITFA's Catch-22, 100 Tax Notes State 141 (Apr. 12, 2021): This essay analyzes whether U.S. state-level taxes on digital advertising — like Maryland’s new tax — are barred by the Internet Tax... [read post]
29 May 2021, 5:00 am
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]
24 May 2021, 8:34 am
I will also be an active participant in one session of each.This Friday (May 28), at the Fifth Annual Public Finance Consortium at Indiana University (normally held in Bloomington, IN), from 10 to 10:40 am EST, I will be the discussant when David Gamage and Jake Brooks present their work-in-progress, "Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Reform. [read post]
11 May 2021, 10:20 am
. ___ (2021) (with David Gamage (Indiana)) Why a Wealth Tax Is Definitely... [read post]
27 Apr 2021, 3:00 am
Disney (CEO & Co-founder, Fork Films, New York, NY) Cheryl Straughter (Owner, Soleil, Boston, MA) David Gamage (Professor,... [read post]
