Search for: "David Gamage"
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25 Apr 2023, 2:00 am
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]
28 Sep 2018, 3:00 am
Thimmesch (Nebraska), Darien Shanske (UC-Davis) & David Gamage (Indiana), Wayfair: Substantial Nexus and Undue Burden, 89 State Tax Notes 447 (July 30, 2018): This is the first of a series of essays wherein we analyze the U.S. [read post]
23 Mar 2017, 1:00 am
David Gamage (Indiana) and Darien Shanske (UC-Davis), Why a State-Level Carbon Tax Can Include Border Adjustments, 83 State Tax Notes 583 (Feb. 13, 2017): This essay argues that U.S. state governments can permissibly levy state-level carbon taxes with border tax adjustments. [read post]
15 Mar 2024, 2:00 am
Galle (Georgetown; Google Scholar), David Gamage (Missouri-Columbia; Google Scholar) & Darien Shanske (UC-Davis; Google Scholar), Money Moves: Taxing the Wealthy at the State Level, 112 Calif. [read post]
31 May 2017, 11:00 am
David Gamage (Indiana) & Darien Shanske (UC-Davis), The American Health Care Act Would Toss the States a Hot Potato, 84 State Tax Notes 579 (May 8, 2017): This essay explains how the American Health Care Act (AHCA) — the House Republicans’ proposed replacement for Obamacare — would toss a hot... [read post]
9 Oct 2023, 8:00 am
Brooks (Fordham; Google Scholar) & David Gamage (Indiana-Maurer; Google Scholar), “From Whatever Source Derived”: The Sixteenth Amendment and Congress’s Income Tax Power: The upcoming Supreme Court case of Moore v. [read post]
20 Sep 2016, 2:00 am
David Gamage (UC-Berkeley) & Darien Shanske (UC-Davis), The Federal Government's Power to Restrict State Taxation, 81 State Tax Notes 547 (Aug. 15, 2016): This essay evaluates the limits on the U.S. federal government’s powers to restrict the taxing powers of state governments. [read post]
1 Dec 2018, 12:10 am
Thimmesch (Nebraska), Darien Shanske (UC-Davis) & David Gamage (Indiana), Wayfair: Sales Tax Formalism and Income Tax Nexus, 89 State Tax Notes 975 (Sept. 3, 2018): This is the second of a series of essays wherein we analyze the U.S. [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]
12 Aug 2020, 12:05 am
Galle (Georgetown), David Gamage (Indiana), Erin A. [read post]
24 Sep 2017, 2:15 pm
David Gamage (Indiana) & Darien Shanske (UC-Davis), Using Taxes to Support Multiple Health Insurance Risk Pools, 85 State Tax Notes 871 (Aug. 28, 2017): In most markets, it is considered desirable for consumers to have more choices. [read post]
3 Jul 2023, 8:55 am
Brooks (Fordham University School of Law) & David Gamage (Indiana University Maurer School of Law) has posted Moore v. [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]
Brooks & Gamage Present The Sixteenth Amendment and Congress’s Income Tax Power Today At Loyola-L.A.
20 Nov 2023, 8:00 am
John (Jake) Brooks (Fordham; Google Scholar) and David Gamage (Indiana-Maurer; Google Scholar) present “From Whatever Source Derived”: The Sixteenth Amendment and Congress’s Income Tax Power at Loyola-L.A. today as part of its Tax Policy Colloquium hosted by Katie Pratt: The upcoming Supreme Court case of Moore v. [read post]
Avi-Yonah, Gamage, Shanske & Stark: Is New York's Mark-to-Market Act Unconstitutionally Retroactive?
17 Mar 2021, 12:05 am
Avi-Yonah (Michigan), David Gamage (Indiana), Darien Shanske (UC-Davis) & Kirk J. [read post]
28 May 2012, 8:59 pm
David Gamage (University of California, Berkeley - Boalt Hall School of Law) has posted How the Affordable Care Act Will Create Perverse Incentives Harming Low and Moderate Income Workers (Tax Law Review, Forthcoming) on SSRN. [read post]
7 May 2017, 12:10 am
Eva Rana-Gamage, daughter of David Gamage (Indiana) and Shruti Rana (Indiana), was born on April 28 and weighed in at 6 pounds, 11 ounces: [read post]
3 Jan 2023, 12:00 am
Galle (Georgetown University Law Center), David Gamage (Indiana University Maurer School of Law), & Yulia Kuchumova (National Research University Higher School of Economics) have posted Tax Base Diversification as an Enforcement Tool on SSRN. [read post]
1 Oct 2012, 3:18 pm
David Gamage quoted in San Jose Mercury News, August 31, 2012 “The court said the ruling doesn’t matter whether supervisors are actually going to be on the ballot this election cycle (in November) as long as it’s the type of election where supervisors would be on the ballot,” said David Gamage, an assistant professor at the UC Berkeley School of Law, where he specializes in tax law, including state and local taxes. [read post]
8 Jan 2018, 12:49 pm
Joseph Bankman (Stanford), David Gamage (Indiana), Jacob Goldin (Stanford), Daniel Hemel (Chicago), Darien Shanske (UC-Davis), Kirk Stark (UCLA), Dennis Ventry (UC-Davis) & Manoj Viswanathan (UC-Hastings), Federal Income Tax Treatment of Charitable Contributions Entitling the Donor to a State Tax Credit: This paper summarizes the current federal income tax treatment of... [read post]
