Author Page for David Gamage

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018

Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, David Gamage, Ari D. Glogower, Daniel Jacob Hemel, David Kamin, Mitchell Kane, Rebecca M. Kysar, David S. Miller, Darien Shanske, Daniel Shaviro and Manoj Viswanathan

University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, University of Chicago - Law School, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and University of California Hastings College of the Law

Downloads 59,456 (15)

Citation 1

Abstract:

2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018

Number of pages: 83 Posted: 28 Dec 2017 Last Revised: 07 May 2019

David Kamin, David Gamage, Ari D. Glogower, Rebecca M. Kysar, Darien Shanske, Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, Daniel Jacob Hemel, Mitchell Kane, David S. Miller, Daniel Shaviro and Manoj Viswanathan

New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and University of California Hastings College of the Law

Downloads 37,637 (41)

Citation 1

Abstract:

3.

State Responses to Federal Tax Reform: Charitable Tax Credits

State Tax Notes, Vol. 159, No. 5, 2018, UCLA School of Law, Law-Econ Research Paper No. 18-02, UC Hastings Research Paper No. 264

Number of pages: 49 Posted: 11 Jan 2018 Last Revised: 02 Jul 2018

Joseph Bankman, David Gamage, Jacob Goldin, Daniel Jacob Hemel, Darien Shanske, Kirk J. Stark, Dennis J. Ventry and Manoj Viswanathan

Stanford Law School, Indiana University Maurer School of Law, Stanford Law School, University of Chicago - Law School, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and University of California Hastings College of the Law

Downloads 3,284 (3,528)

Abstract:

4.

Perverse Incentives Arising from the Tax Provisions of Healthcare Reform: Why Further Reforms are Needed to Prevent Avoidable Costs to Low- and Moderate-Income Workers

65 Tax Law Review 669 (2012), UC Berkeley Public Law Research Paper No. 2067138

Number of pages: 54 Posted: 27 May 2012 Last Revised: 03 Jan 2013

David Gamage

Indiana University Maurer School of Law

Downloads 1,178 (18,863)

Citation 1

Abstract:

5.

Three Essays on Tax Salience: Market Salience and Political Salience

Tax Law Review, Vol. 65, p. 19, 2011

Number of pages: 80 Posted: 08 Mar 2011 Last Revised: 14 Nov 2012

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 858 (29,933)

Citation 2

Abstract:

6.

Five Key Research Findings on Wealth Taxation for the Super Rich

Number of pages: 20 Posted: 31 Jul 2019

David Gamage

Indiana University Maurer School of Law

Downloads 757 (35,602)

Citation 3

Abstract:

7.

A Better Way Forward for State Taxation of E-Commerce

92 Boston University Law Review 483 (2012), UC Berkeley Public Law Research Paper No. 1948792

Number of pages: 52 Posted: 25 Oct 2011 Last Revised: 01 Feb 2014

David Gamage and Devin J. Heckman

Indiana University Maurer School of Law and affiliation not provided to SSRN

Downloads 711 (38,747)

Abstract:

8.

The Case for Taxing (All of) Labor Income, Consumption, Capital Income, and Wealth

68 Tax Law Review 355 (2015), UC Berkeley Public Law Research Paper No. 2465522

Number of pages: 88 Posted: 14 Jul 2014 Last Revised: 23 Nov 2015

David Gamage

Indiana University Maurer School of Law

Downloads 617 (46,819)

Citation 1

Abstract:

9.

Preventing State Budget Crises: Managing the Fiscal Volatility Problem

California Law Review, Vol. 98, p. 749, 2010, UC Berkeley Public Law Research Paper No. 1505283

Number of pages: 63 Posted: 14 Nov 2009 Last Revised: 01 Mar 2011

David Gamage

Indiana University Maurer School of Law

Downloads 593 (49,324)

Abstract:

10.

Commodification and Contract Formation: Placing the Consideration Doctrine on Stronger Foundations

University of Chicago Law Review, Vol. 73, 2006, U of Texas Law, Law and Econ Research Paper No. 062

Number of pages: 87 Posted: 17 Sep 2005

David Gamage and Allon Kedem

Indiana University Maurer School of Law and Independent

Downloads 590 (49,653)

Abstract:

11.

How Should Governments Promote Distributive Justice?: A Framework for Analyzing the Optimal Choice of Tax Instruments

Tax Law Review, Vol. 68, 2014, UC Berkeley Public Law Research Paper No. 2411272

Number of pages: 88 Posted: 20 Mar 2014 Last Revised: 23 Nov 2015

David Gamage

Indiana University Maurer School of Law

Downloads 544 (55,019)

Abstract:

12.

Why the Affordable Care Act Authorizes Tax Credits on the Federal Exchanges

State Tax Notes, Vol. 71, No. 4, 2014, UC Berkeley Public Law Research Paper No. 2389446, UC Davis Legal Studies Research Paper No. 368

Number of pages: 7 Posted: 01 Feb 2014 Last Revised: 08 Nov 2014

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 536 (56,086)

Abstract:

13.

Taxation: Law, Planning, and Policy (Second Edition)

TAXATION: LAW, PLANNING, AND POLICY (SECOND EDITION), Anderson, 2010

Number of pages: 107 Posted: 31 May 2011 Last Revised: 11 Jun 2011

David Gamage and Michael A. Livingston

Indiana University Maurer School of Law and Rutgers, The State University of New Jersey - Rutgers Law School

Downloads 525 (57,601)

Abstract:

14.

Coping through California's Budget Crises in Light of Proposition 13 and California's Fiscal Constitution

PROPOSITION 13 AT 30, Jack Citrin & Isaac Martin, eds., 2009

Number of pages: 20 Posted: 31 Aug 2008 Last Revised: 24 Feb 2009

David Gamage

Indiana University Maurer School of Law

Downloads 510 (59,676)

Abstract:

15.

Experimental Evidence of Tax Salience and the Labor-Leisure Decision: Anchoring, Tax Aversion, or Complexity?

Public Finance Review, Vol. 41, pp. 203, 2013 , UC Berkeley Public Law Research Paper No. 2067157, NYU Law and Economics Research Paper No. 12-14

Number of pages: 37 Posted: 28 May 2012 Last Revised: 25 Feb 2013

Andrew T. Hayashi, Brent K. Nakamura and David Gamage

University of Virginia School of Law, University of California, Berkeley and Indiana University Maurer School of Law

Downloads 443 (71,001)

Citation 3

Abstract:

16.

A Potential Game Changer in E-Commerce Taxation

State Tax Notes, Vol. 67, No. 10, 2013, UC Berkeley Public Law Research Paper No. 2233751

Number of pages: 5 Posted: 16 Mar 2013

Andrew J. Haile, David Gamage and Darien Shanske

Elon University School of Law, Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 376 (86,139)

Abstract:

17.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017

University of Chicago - Law School, University of Michigan Law School, Stanford Law School, University of San Diego School of Law, New York University School of Law, Georgetown University Law Center, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Ernst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, University of California Hastings College of the Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law

Downloads 351 (93,217)

Citation 1

Abstract:

18.

The Saga of State ‘Amazon’ Laws: Reflections on the Colorado Decision

State Tax Notes, Vol. 65, No. 3, 2012, UC Berkeley Public Law Research Paper No. 2111433

Number of pages: 6 Posted: 18 Jul 2012 Last Revised: 02 Dec 2014

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 349 (93,828)

Abstract:

19.

Taxing Political Donations: The Case for Corrective Taxes in Campaign Finance

Yale Law Journal, Vol. 113, p. 1283, 2004

Number of pages: 49 Posted: 12 Oct 2005 Last Revised: 25 Nov 2014

David Gamage

Indiana University Maurer School of Law

Downloads 343 (95,638)

Abstract:

20.

Tax Cannibalization and Fiscal Federalism in the United States

111 Northwestern University Law Review 295 (2017)

Number of pages: 82 Posted: 21 Mar 2016 Last Revised: 01 Mar 2017

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 339 (96,915)

Abstract:

21.

Experimental Evidence of Tax Framing Effects on the Work/Leisure Decision

Number of pages: 32 Posted: 25 Jun 2010 Last Revised: 14 Apr 2018

David Gamage, Andrew T. Hayashi and Brent K. Nakamura

Indiana University Maurer School of Law, University of Virginia School of Law and University of California, Berkeley

Downloads 320 (103,363)

Citation 7

Abstract:

22.

The Case for a State-Level Debt-Financing Authority

State Tax Notes, Vol. 67, No. 3, 2013

Number of pages: 6 Posted: 25 Jan 2013

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 293 (113,694)

Abstract:

23.

Taxation and Incentives in the Business Enterprise

ENTERPRISE LAW: CONTRACTS, MARKETS, AND LAWS IN THE US AND JAPAN, Zenichi Shishido, ed., Forthcoming, U of Maryland Legal Studies Research Paper No. 2013-3

Number of pages: 14 Posted: 07 Dec 2012 Last Revised: 16 Jul 2013

David Gamage and Shruti Rana

Indiana University Maurer School of Law and Indiana University Bloomington - School of Global and International Studies

Downloads 289 (115,354)

Citation 1

Abstract:

24.

Enterprise Law Conference of 2014: Edited Transcript

Number of pages: 202 Posted: 26 Sep 2014

Hitotsubashi University Graduate School of International Corporate Strategy, University of California, Berkeley - School of Law, Hitotsubashi University, Indiana University Maurer School of Law, University of California, Berkeley - School of Law, University of Tokyo - Graduate School of Law and Politics, University of California, Berkeley, Independent, Gakushuin University, University of Tokyo - Faculty of Law, Waseda Business School, University of Tokyo, Tokyo Institute of Technology, Nagoya University, Graduate School of law, Stanford Law School, Independent, Waseda University - Graduate School of Commerce, Nomura Institute of Capital Markets Research, Harvard Law School, Indiana University Bloomington - School of Global and International Studies, Yale Law School, Waseda University, Independent, Doshisha University, Faculty of Law, Hitotsubashi University Graduate School of Law, Independent, Independent, Independent, Independent, University of Virginia School of Law, Waseda University - School of Law and University of Tokyo - Faculty of Economics

Downloads 276 (121,572)

Abstract:

25.

On the Future of Tax Salience Scholarship: Operative Mechanisms and Limiting Factors

Florida State University Law Review, Vol. 41, No. 173, 2013

Number of pages: 32 Posted: 18 Feb 2014 Last Revised: 25 Nov 2014

David Gamage

Indiana University Maurer School of Law

Downloads 272 (122,952)

Abstract:

26.

Preventing Government Shutdowns: Designing Default Rules for Budgets

David Scott Louk & David Gamage, Preventing Government Shutdowns: Designing Default Rules for Budgets, 86 U. Colo. L. Rev. 181 (2015)., UC Berkeley Public Law Research Paper No. 2339314

Number of pages: 79 Posted: 13 Oct 2013 Last Revised: 22 Oct 2015

David S. Louk and David Gamage

Columbia Law School and Indiana University Maurer School of Law

Downloads 255 (131,555)

Abstract:

27.

On Tax Increase Limitations: Part I - A Costly Incoherence

State Tax Notes, Vol. 62, No. 12, 2011

Number of pages: 5 Posted: 21 Dec 2011

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 234 (143,270)

Abstract:

28.

Why a Wealth Tax is Definitely Constitutional

Number of pages: 13 Posted: 05 Dec 2019 Last Revised: 14 Jan 2020

John R. Brooks and David Gamage

Georgetown University Law Center and Indiana University Maurer School of Law

Downloads 228 (146,895)

Citation 1

Abstract:

29.

The Federal Government's Power to Restrict State Taxation

81 STATE TAX NOTES 547 (2016), Indiana Legal Studies Research Paper No. 362

Number of pages: 8 Posted: 13 Sep 2016 Last Revised: 20 Jan 2017

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 185 (178,400)

Abstract:

30.

On Double-Distortion Arguments, Distribution Policy, and the Optimal Choice of Tax Instruments

106 PROCEEDINGS OF THE NATIONAL TAX ASSOCIATION ANNUAL CONFERENCE ON TAXATION, Forthcoming

Number of pages: 19 Posted: 01 Sep 2014

David Gamage

Indiana University Maurer School of Law

Downloads 184 (179,292)

Abstract:

31.

On Tax Increase Limitations: Part II — Evasion and Transcendence

State Tax Notes, Vol. 64, No. 4, 2012

Number of pages: 6 Posted: 24 Apr 2012

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 181 (181,952)

Abstract:

32.

Brief of Interested Law Professors as Amici Curiae Supporting Respondent in Direct Marketing Association v. Brohl

Stanford Public Law Working Paper No. 2516159, San Diego Legal Studies Paper No. 14-71, UC Davis Legal Studies Research Paper No. 400, UC Berkeley Public Law Research Paper No. 2516159, UCLA School of Law Research Paper No. 14-19

Number of pages: 38 Posted: 31 Oct 2014 Last Revised: 07 Nov 2014

Darien Shanske, Alan B. Morrison, Joseph Bankman, Jordan M. Barry, Barbara H. Fried, David Gamage, Andrew J. Haile, Kirk J. Stark, John A. Swain and Dennis J. Ventry

University of California, Davis - School of Law, George Washington University - Law School, Stanford Law School, University of San Diego School of Law, Stanford Law School, Indiana University Maurer School of Law, Elon University School of Law, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law and University of California, Davis - School of Law

Downloads 178 (184,650)

Abstract:

33.

A Way Forward for Tax Law and Economics? A Response to Osofsky's 'Frictions, Screening, and Tax Law Design'

61 Buffalo Law Review 189, 2014, UC Berkeley Public Law Research Paper No. 2438141

Number of pages: 4 Posted: 22 Jun 2014

David Gamage

Indiana University Maurer School of Law

Downloads 174 (188,322)

Abstract:

34.

The Implications of Alabama Department of Revenue v. CSX Transportation Inc. and Direct Marketing Association v. Brohl

State Tax Notes, Vol. 76, No. 6, 2015, UC Berkeley Public Law Research Paper No. 2616561, UC Davis Legal Studies Research Paper No. 441

Number of pages: 5 Posted: 11 Jun 2015 Last Revised: 15 Dec 2015

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 172 (190,278)

Abstract:

35.

Using Taxes to Improve Cap and Trade, Part I: Distribution

75 State Tax Notes 99 (2015), UC Davis Legal Studies Research Paper No. 425

Number of pages: 5 Posted: 20 Mar 2015 Last Revised: 18 Apr 2015

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 157 (205,626)

Abstract:

36.

Charitable Contributions in Lieu of SALT Deductions

State Tax Notes, Vol. 87, No. 11, March 2018

Number of pages: 4 Posted: 10 May 2018

David Gamage

Indiana University Maurer School of Law

Downloads 154 (209,036)

Abstract:

37.

Comments on Daniel Shaviro’s Tax Reform Implications of the Risk of a U.S. Budget Catastrophe

50 University of Louisville Law Review 599 (2012)

Number of pages: 3 Posted: 21 May 2012

David Gamage

Indiana University Maurer School of Law

Downloads 150 (213,668)

Abstract:

38.

Managing California's Fiscal Roller Coaster

State Tax Notes, Vol. 49, No. 10, 2008

Number of pages: 10 Posted: 11 Sep 2008 Last Revised: 24 Feb 2009

David Gamage

Indiana University Maurer School of Law

Downloads 148 (215,939)

Abstract:

39.

Foreword: King v. Burwell Symposium: Comments on the Commentaries (and on Some Elephants in the Room)

2015 Pepperdine Law Review 1

Number of pages: 5 Posted: 25 Oct 2015 Last Revised: 25 Nov 2015

David Gamage

Indiana University Maurer School of Law

Downloads 145 (219,612)

Abstract:

40.

Caveat IRS: Problems with Abandoning the Full Deduction Rule

State Tax Notes, Vol. 88, No. 6, 2018, Stanford Public Law Working Paper

Number of pages: 11 Posted: 22 Jul 2018

Joseph Bankman, David Gamage, Jacob Goldin, Daniel Jacob Hemel, Darien Shanske, Kirk J. Stark, Dennis J. Ventry and Manoj Viswanathan

Stanford Law School, Indiana University Maurer School of Law, Stanford Law School, University of Chicago - Law School, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and University of California Hastings College of the Law

Downloads 137 (229,732)

Abstract:

41.

Which is Worse, Tax Fluctuations or Spending Fluctuations?

National Tax Association, Proceedings of the 102nd Annual Conference, 2009

Number of pages: 7 Posted: 09 Jun 2010 Last Revised: 16 Jan 2013

David Gamage

Indiana University Maurer School of Law

Downloads 136 (231,102)

Abstract:

42.

Why a State-Level Carbon Tax Can Include Border Adjustments

State Tax Notes, Vol. 83, No. 7, 2017

Number of pages: 6 Posted: 06 Mar 2017

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 134 (233,953)

Abstract:

43.

Tax Cannibalization and State Government Tax Incentive Programs

State Tax Notes, Vol. 82, No. 3, October 2016, Indiana Legal Studies Research Paper No. 364

Number of pages: 6 Posted: 16 Nov 2016 Last Revised: 20 Jan 2017

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 132 (236,679)

Abstract:

44.

The American Health Care Act Would Toss the States a Hot Potato

State Tax Notes, Vol. 84, No. 6, 2017, UC Davis Legal Studies Research Paper, Indiana Legal Studies Research Paper No. 388

Number of pages: 6 Posted: 24 May 2017 Last Revised: 27 Apr 2018

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 128 (242,309)

Abstract:

45.

Wayfair: Substantial Nexus and Undue Burden

State Tax Notes, Vol. 89, No. 5, 2018

Number of pages: 6 Posted: 22 Sep 2018

Adam B. Thimmesch, Darien Shanske and David Gamage

University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law

Downloads 122 (251,243)

Abstract:

46.

Wayfair: Sales Tax Formalism and Income Tax Nexus

89 STATE TAX NOTES 975 (SEP. 3, 2018)

Number of pages: 4 Posted: 10 Nov 2018

Adam B. Thimmesch, Darien Shanske and David Gamage

University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law

Downloads 108 (274,224)

Abstract:

47.

The Trouble with Tax Increase Limitations

6 Albany Government Law Review 50 (2012)

Number of pages: 33 Posted: 19 Mar 2013

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 106 (277,747)

Abstract:

48.

The Future of Salt: A Broader Picture

State Tax Notes, Vol. 88, No. 13, 2018

Number of pages: 4 Posted: 16 Aug 2018

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 105 (279,639)

Abstract:

49.

The Case for Reducing the Market Salience of Taxation

National Tax Association, Proceedings of the 103rd Annual Conference, 2010

Number of pages: 6 Posted: 23 Mar 2012 Last Revised: 14 Nov 2012

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 105 (279,639)

Abstract:

50.

Managing Fiscal Volatility by Redefining ‘Tax Cuts’ and ‘Tax Hikes’

State Tax Notes, Vol. 58, No. 2, 2010, UC Berkeley Public Law Research Paper No. 1690614

Number of pages: 12 Posted: 12 Oct 2010

David Gamage and Jeremy Bearer-Friend

Indiana University Maurer School of Law and George Washington University Law School

Downloads 105 (279,639)

Abstract:

51.

Vendor Compensation as an Approach for State ‘Amazon’ Laws: Part 1

State Tax Notes, Vol. 65, No. 6, p. 385, August 2012, UC Berkeley Public Law Research Paper No. 2126198

Number of pages: 11 Posted: 08 Aug 2012

David Gamage and Devin J. Heckman

Indiana University Maurer School of Law and affiliation not provided to SSRN

Downloads 97 (294,770)

Abstract:

52.

Minimizing the Harm of State Fiscal Volatility

State Tax Notes, Vol. 57, No. 10, p. 633, 2010

Number of pages: 14 Posted: 11 Sep 2010 Last Revised: 07 Mar 2011

Jeremy Bearer-Friend and David Gamage

George Washington University Law School and Indiana University Maurer School of Law

Downloads 92 (304,951)

Abstract:

53.

Why (and How) States Should Tax the Repatriation

State Tax Notes, Vol. 88, No. 4, April 2018

Number of pages: 7 Posted: 12 Jun 2018

Darien Shanske and David Gamage

University of California, Davis - School of Law and Indiana University Maurer School of Law

Downloads 89 (311,370)

Abstract:

54.

Vendor Compensation as an Approach for State ‘Amazon’ Laws: Part 2

State Tax Notes, Vol. 65, No. 7, 2012, UC Berkeley Public Law Research Paper No. 2128897

Number of pages: 18 Posted: 14 Aug 2012

David Gamage and Devin J. Heckman

Indiana University Maurer School of Law and affiliation not provided to SSRN

Downloads 87 (315,865)

Abstract:

55.

Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner

Number of pages: 34 Posted: 18 Sep 2019

Indiana University Maurer School of Law, University of Texas at Austin - School of Law, Boston College Law School, University of South Carolina School of Law, University of Michigan Law School, New York University School of Law, George Washington University Law School, University of California, Irvine School of Law, Villanova University School of Law, Texas Tech University School of Law, New York University Law School, UC-Irvine School of Law, Brigham Young University - J. Reuben Clark Law School, Tax Clinic at Legal Services Center of Harvard Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University (NYU), University of San Diego School of Law, University of Southern California Gould School of Law, Fordham University School of Law, Yale University - Law School, University of Virginia School of Law, University of California, Irvine School of Law, University of Texas at Austin - School of Law, University of California, Davis - School of Law, New York University School of Law, New York University School of Law, University of Houston Law Center and University of California, Los Angeles (UCLA) - School of Law

Downloads 83 (325,127)

Abstract:

56.

Using Taxes to Improve Cap and Trade: Efficient Pricing

State Tax Notes, Vol. 81, No. 10, 2016, Indiana Legal Studies Research Paper No. 363

Number of pages: 5 Posted: 04 Oct 2016 Last Revised: 20 Jan 2017

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 82 (327,577)

Abstract:

57.

Why States Can Tax the GILTI

91 State Tax Notes, March 18, 2019, p.967

Number of pages: 5 Posted: 21 May 2019

Darien Shanske and David Gamage

University of California, Davis - School of Law and Indiana University Maurer School of Law

Downloads 80 (332,420)

Abstract:

58.

Wayfair and the Retroactivity of Constitutional Holdings

State Tax Notes, Vol. 88, No. 6, May 2018

Number of pages: 7 Posted: 16 Aug 2018

Adam B. Thimmesch, Darien Shanske and David Gamage

University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law

Downloads 76 (342,360)

Abstract:

59.

The Case for Consumer-Based Use Tax Enforcement

State Tax Notes, Vol. 85, No. 11, 2017, Indiana Legal Studies Research Paper No. 392

Number of pages: 8 Posted: 11 Oct 2017 Last Revised: 10 May 2018

Adam B. Thimmesch, David Gamage and Darien Shanske

University of Nebraska College of Law, Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 76 (342,360)

Abstract:

60.

A State-Level Carbon Tax with Border Adjustments

State Tax Notes, Vol. 83, No. 11, 2017

Number of pages: 8 Posted: 03 Apr 2017

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 76 (342,360)

Abstract:

61.

Brief of Interested Law Professors As Amici Curiae Supporting Petitioner in Brohl v. Direct Marketing Association

Indiana Legal Studies Research Paper No. 361

Number of pages: 29 Posted: 20 Dec 2016 Last Revised: 20 Jan 2017

Richard D. Pomp, Joseph Bankman, Jordan M. Barry, David Gamage, Andrew J. Haile, Hayes Holderness, Darien Shanske, Kirk J. Stark, John A. Swain, Dennis J. Ventry and Edward A. Zelinsky

University of Connecticut - School of Law, Stanford Law School, University of San Diego School of Law, Indiana University Maurer School of Law, Elon University School of Law, University of Richmond - School of Law, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of California, Davis - School of Law and Yeshiva University - Benjamin N. Cardozo School of Law

Downloads 76 (342,360)

Abstract:

62.

A New Theory of Equitable Apportionment

State Tax Notes, Volume 85, Number 3, page 267, July 2017

Number of pages: 5 Posted: 02 Aug 2017 Last Revised: 12 Aug 2017

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 75 (345,034)

Abstract:

63.

Brief of Tax Law Professors As Amici Curiae in Support of Petitioner in Loudoun County, Virginia v. Dulles Duty Free, LLC

Number of pages: 33 Posted: 02 Feb 2018

Daniel Jacob Hemel, Reuven S. Avi-Yonah, Lily L. Batchelder, Samuel D. Brunson, J. Clifton Fleming, David Gamage, Ari D. Glogower, Jacob Goldin, Hayes Holderness, Michael S. Knoll, Zachary D. Liscow, Ruth Mason, Goldburn Maynard, Richard D. Pomp, James R. Repetti, Julie Roin, Erin A. Scharff, Jay A. Soled and Edward A. Zelinsky

University of Chicago - Law School, University of Michigan Law School, New York University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, University of Richmond - School of Law, University of Pennsylvania Law School, Yale University - Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Rutgers University and Yeshiva University - Benjamin N. Cardozo School of Law

Downloads 73 (350,268)

Abstract:

64.

Wayfair: Marketplaces and Foreign Vendors

State Tax Notes, Vol. 90, No. 111, 2018

Number of pages: 4 Posted: 11 Dec 2018

Adam B. Thimmesch, Darien Shanske and David Gamage

University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law

Downloads 71 (355,715)

Abstract:

65.

Testimony Before the California State Assembly, Committee on Revenue and Taxation, Informational Hearing on Academic Perspectives on the Tax Recommendations of the Commission on the 21st Century Economy

UC Berkeley Public Law Research Paper No. 1608504

Number of pages: 6 Posted: 16 May 2010 Last Revised: 12 Oct 2014

David Gamage

Indiana University Maurer School of Law

Downloads 61 (384,994)

Abstract:

66.

How States Can Respond to the AHCA: Using the Mccarran-Ferguson Act

State Tax Notes, Vol. 85, No. 4, 2017, Indiana Legal Studies Research Paper No. 384

Number of pages: 6 Posted: 09 Aug 2017 Last Revised: 22 Nov 2017

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 51 (418,680)

Abstract:

67.

Brief of Tax Law Professors as Amici Curiae in Support of the Department of Revenue of the State of Colorado in Department of Revenue of the State of Colorado v. Agilent Technologies, Inc.

Number of pages: 34 Posted: 26 Sep 2018 Last Revised: 20 Feb 2019

Hayes Holderness, Darien Shanske and David Gamage

University of Richmond - School of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law

Downloads 50 (422,267)

Abstract:

68.

California’s Tax System in Crisis and Beyond: Testimony Before the California State Assembly, Committee on Revenue and Taxation

Number of pages: 4 Posted: 16 May 2010 Last Revised: 12 Oct 2014

David Gamage

Indiana University Maurer School of Law

Downloads 49 (425,973)

Citation 1

Abstract:

69.

Using Taxes to Support Multiple Health Insurance Risk Pools

State Tax Notes, Vol. 85, No. 9, 2017

Number of pages: 5 Posted: 19 Sep 2017

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 48 (429,649)

Abstract:

70.

Why States Should Tax the GILTI

91 State Tax Notes 751 (2019)

Number of pages: 5 Posted: 21 May 2019

Darien Shanske and David Gamage

University of California, Davis - School of Law and Indiana University Maurer School of Law

Downloads 41 (457,391)

Abstract:

71.

Consumer-Based Use Tax Enforcement and Taxpayer Compliance

State Tax Notes, Vol. 86, No. 4, October 23, 2017

Number of pages: 7 Posted: 06 Dec 2017

Adam B. Thimmesch, David Gamage and Darien Shanske

University of Nebraska College of Law, Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 40 (461,724)

Abstract:

72.

States Should Quickly Reform Unemployment Insurance

TAX NOTES STATE, MAY 4, 2020

Number of pages: 4 Posted: 28 Jun 2020

Brian D. Galle, David Gamage, Erin A. Scharff and Darien Shanske

Georgetown University Law Center, Indiana University Maurer School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law and University of California, Davis - School of Law

Downloads 36 (493,275)

Abstract:

73.

The Ordinary Diet of the Law: How to Interpret Public Law 86-272

Tax Notes State, April 13, 2020, p. 161

Number of pages: 6 Posted: 08 Jun 2020

Darien Shanske and David Gamage

University of California, Davis - School of Law and Indiana University Maurer School of Law

Downloads 35 (483,798)

Abstract:

74.

Taxation: Law, Planning, and Policy (Third Edition)

Taxation: Law, Planning, and Policy (Third Edition), Carolina Academic Press, 2019, ISBN: 978-1-5310-1277-9, Rutgers Law School Research Paper

Number of pages: 104 Posted: 16 Jan 2019

Michael A. Livingston and David Gamage

Rutgers, The State University of New Jersey - Rutgers Law School and Indiana University Maurer School of Law

Downloads 34 (488,480)

Abstract:

75.

States Should Conform to GILTI, Part 3: Elevator Pitch and Q&A

94 Tax Notes State 121 (Oct. 14, 2019)

Number of pages: 4 Posted: 22 Nov 2019

Darien Shanske and David Gamage

University of California, Davis - School of Law and Indiana University Maurer School of Law

Downloads 32 (498,217)

Abstract:

76.

Memorandum on California State Proposition 1A

Number of pages: 3 Posted: 14 May 2010 Last Revised: 12 Oct 2014

David Gamage

Indiana University Maurer School of Law

Downloads 31 (503,054)

Abstract:

77.

Will States Step Up in 2020? We Hope So

Tax Notes State, Volume 94, Number 11, p. 977 (2019)

Number of pages: 4 Posted: 14 Feb 2020

Darien Shanske and David Gamage

University of California, Davis - School of Law and Indiana University Maurer School of Law

Downloads 28 (519,076)

Abstract:

78.

Tax Cannibalization by State Corporate Taxes: Policy Implications

Tax Notes State, February 17, 2020, p. 565

Number of pages: 4 Posted: 06 May 2020

Darien Shanske and David Gamage

University of California, Davis - School of Law and Indiana University Maurer School of Law

Downloads 22 (554,839)

Abstract:

79.

How the Federal Reserve Should Help States and Localities Right Now

TAX NOTES STATE, MAY 11, 2020

Number of pages: 4 Posted: 25 Jun 2020

Darien Shanske and David Gamage

University of California, Davis - School of Law and Indiana University Maurer School of Law

Downloads 20 (574,003)

Abstract:

80.

Tax Cannibalization by State Corporate Taxes: Revised Estimates

Tax Notes State, February 10, 2020, p. 487

Number of pages: 6 Posted: 06 May 2020

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 20 (567,421)

Abstract:

81.

States Should Consider Partial Wealth Tax Reforms

Tax Notes State, May 18, 2020, p. 859

Number of pages: 4 Posted: 01 Jul 2020

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 17 (586,888)

Abstract:

82.

Brief of Tax Law Professors as Amici Curiae in Support of the Department of Revenue of the State of Colorado in Department of Revenue of the State of Colorado v. Oracle Corporation & Subsidiaries

Number of pages: 34 Posted: 26 Sep 2018

Hayes Holderness, Darien Shanske and David Gamage

University of Richmond - School of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law

Downloads 14 (606,765)

Abstract:

83.

Reforming State Corporate Income Taxes Can Yield Billions

Tax Notes State, June 8, 2020

Number of pages: 8 Posted: 17 Jul 2020

Darien Shanske, Reuven S. Avi-Yonah and David Gamage

University of California, Davis - School of Law, University of Michigan Law School and Indiana University Maurer School of Law

Downloads 13 (613,597)

Abstract:

84.

On Yang’s Proposed Federal Tax on Subnational Tax Incentives

Tax Notes State, October 7, 2019, p. 25

Number of pages: 5 Posted: 27 Nov 2019

David Gamage and Darien Shanske

Indiana University Maurer School of Law and University of California, Davis - School of Law

Downloads 12 (620,664)

Citation 1

Abstract:

85.

Conformity and State Income Taxes: Suggestions for the Crisis

TAX NOTES STATE, JUNE 15, 2020

Number of pages: 3 Posted: 20 Jul 2020

Michael A. Livingston and David Gamage

Rutgers, The State University of New Jersey - Rutgers Law School and Indiana University Maurer School of Law

Downloads 8 (648,791)

Abstract:

86.

O Que É Pior, Flutuações Fiscais Ou Flutuações De Gastos? (in Portuguese) (Which is Worse, Tax Fluctuations or Spending Fluctuations?) (in English)

Revista Tributaria das Americas, Vol. 2, p. 245, 2011

Posted: 13 Sep 2011 Last Revised: 02 Oct 2017

David Gamage

Indiana University Maurer School of Law

David Gamage

Indiana University Maurer School of Law

Professor of Law

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Scholarly Papers (86)

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