Search for: "David Gamage" Results 61 - 80 of 296
Sorted by Relevance | Sort by Date
RSS Subscribe: 20 results | 100 results
12 Sep 2014, 11:32 am by Paul Caron
David Gamage (UC-Berkeley) presents The Case for Levying (all of) Labor-Income Taxes, Value-Added Taxes, Capital-Income Taxes, and Wealth Taxes: Applying a Framework for Analyzing the Optimal Choice of Tax Instruments, 68 Tax L. [read post]
22 Aug 2011, 12:29 pm by Tiffany Chiao
East Bay Express, July 27, 2011 by Darwin BondGraham http://bit.ly/mVBB30 “Without major reforms to either California’s tax base structure or to the state’s fiscal constitution, we should expect repeated budget crises over the coming decades,” wrote Gamage in a 2008 collection of academic articles about Prop 13. [read post]
5 Nov 2018, 1:30 am by Paul Caron
David Gamage (Indiana), A Call for Professors to Consider Cancelling Classes on Election Day, and for Employers to Consider Letting Employees Leave Early: Democracy is important. [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]
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]
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]
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]
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]
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]
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]
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]
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]