David Gamage

Indiana University Maurer School of Law

Professor of Law

211 S. Indiana Avenue

Bloomington, IN 47405

United States

http://www.law.indiana.edu/about/people/bio.php?name=gamage-david

SCHOLARLY PAPERS

86

DOWNLOADS

117,088

SSRN CITATIONS

15

CROSSREF CITATIONS

32

Scholarly Papers (86)

1.

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
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 59,455 (15)
Citation 1

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

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
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

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

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
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 (3,526)

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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 1,177 (18,870)
Citation 1

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tax, health, healthcare, affordable care act, Obamacare, effective taxes, tax credit, individual mandate, adverse selection, tax penalties, tax administration, social welfare

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 (29,920)
Citation 2

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tax salience, taxation, tax, behavioral public finance, behavioral economics, hidden taxes, fiscal illusion

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 (35,581)
Citation 3

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wealth tax, valuation

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 (38,723)

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Tax, e-Commerce, Quill, Internet Tax, Amazon

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 (46,789)
Citation 1

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optimal tax, tax law, income tax, value added tax, VAT, capital income tax, wealth tax, capital tax

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 (49,286)

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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 (49,619)

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Consideration, contract, law, game theory, signaling, social norms, commodification, Aghion, Hermalin, norms, prisoner's dillema

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 (55,144)

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double distortion, distribution, tax instrument, legal rule, tax, optimal tax, Ramsey, Atkinson, Stiglitz, sufficient statistic

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 (56,058)

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Obamacare, healthcare reform, health, tax credits, Adler, Cannon, Pruitt, Halbig, Sebelius, Affordable Care Act, ACA

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 (57,567)

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tax, casebook, taxation, tax planning, tax policy, tax law

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 (59,639)

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state budget, budget crisis, fiscal constitution, budgetary, california, initiative, referendum, proposition 13

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
University of Virginia School of Law, University of California, Berkeley and Indiana University Maurer School of Law
Downloads 443 (70,959)
Citation 3

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experiment, framing, partitioned pricing, labor supply, taxation, tax salience

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 (86,103)

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e-commerce, internet commerce, sales tax, Quill

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 (93,165)
Citation 1

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

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 (93,792)

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tax, e-commerce, Amazon laws, injunction act, colorado, huber

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 (95,588)

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Campaign finance, political donations, election law, contribution ceilings, campaign regulation, election, donation, McCain, Feingold, BCRA, contribution taxes

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 (96,865)

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state and local tax, vertical externalities, horizontal externalities, fiscal federalism, tax

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
Indiana University Maurer School of Law, University of Virginia School of Law and University of California, Berkeley
Downloads 320 (103,316)
Citation 7

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Experiment, Framing, Labor Supply, Taxation

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 (113,631)

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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 (115,281)
Citation 1

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tax law, enterprise law, U.S., Japan

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 275 (121,506)

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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 (122,877)

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tax salience, cognition, psychology, perception, tax rates, voter, economics, fiscal

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 (131,477)

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government shutdown, default budget, automatic continuing appropriations, fiscal politics, state budget, federal budget

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 (143,177)

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tax increase, tax, balanced budget, tax expenditure, state and local tax. budget, fiscal policy

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 (146,818)
Citation 1

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wealth tax, direct tax, indirect tax, constitution, 16th amendment

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 (178,308)

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tax law, tax policy, fiscal federalism, tax cannibalization

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 (179,197)

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double-distortion, Kaplow, Shavell, Atkinson, Stiglitz, consumption tax, distribution

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 (181,881)

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tax increase, tax, balanced budget, tax expenditure, state and local tax. budget, fiscal policy

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
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 (184,554)

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sales and use tax, third-party reporting, tax injunction act, dormant commerce clause, Quill v. North Dakota

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 (188,234)

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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 (190,180)

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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 (205,525)

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cap and trade, carbon tax, state tax, AB 32, California tax

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 (208,924)

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State and Local Tax, SALT, Charitable Deduction, Tax Credit

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 (213,557)

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budget, tax, shaviro

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 (215,828)

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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 (219,490)

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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
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 (229,618)

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Charitable Deduction, State And Local Tax Deduction

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 (230,986)

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fiscal volatility

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 (233,813)

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Tax, State and Local Tax, SALT, Border Adjustment, Carbon Tax, Cap and Trade, AB 32

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 (236,550)

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tax law, tax policy, fiscal federalism, tax cannibalization

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 (242,206)

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tax, healthcare, health, obamacare, affordable care act, american health care act

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 (252,662)

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e-commerce, sales tax, use tax, wayfair, quill

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 (274,064)

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e-commerce, sales tax, use tax, wayfair, quill

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 (277,604)

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tax increase limitations, tax expenditure limitations, balanced budget rules, tax expenditures

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 (279,469)

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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 (279,469)

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tax salience

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 (279,469)

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Fiscal Volatility

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 (294,623)

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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 (304,805)

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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 (311,208)

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repatriation, tax reform, state and local tax

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 (315,701)

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tax, e-commerce, internet, cybertax, Quill, tax compliance costs

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 (324,961)

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Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation

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 (327,379)

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Cap and Trade, Tax, Global Warming, Carbon Tax, AB 32, Greenhouse Gas, Environmental Tax

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 (332,247)

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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 (342,183)

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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 (342,183)

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Use Tax, Sales Tax, E-commerce, Amazon Tax, Rule of Law

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 (342,183)

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carbon tax, border adjustments, state and local tax, state tax, carbon tax

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
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 (342,183)

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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 (344,863)

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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
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 (350,072)

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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 70 (361,091)

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e-commerce, sales tax, use tax, wayfair, quill

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 (384,795)

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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 (418,478)

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health care, health care reform, state tax, dormant commerce clause, McCarran-Ferguson Act

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 (422,026)

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Amicus Brief, Colorado Supreme Court, Worldwide Combined Reporting, Water’s Edge Election, Department v. Agilent Technologies, Inc.

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 (425,765)
Citation 1

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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 (429,423)

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affordable care act, adverse selection, health care tax

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 (457,174)

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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 (461,465)

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Use Tax, Sales Tax, E-commerce, Amazon Tax, Tax Morale, Tax Compliance, Information Reporting

72.

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 (483,530)

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Public Law 86-272, state corporate income tax, state business tax. state tax

73.

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 (488,193)

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74.

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 31 (502,772)

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Global Intangible Low-Taxed Income, GILTI, State Tax Policy, Corporate Tax Policy

75.

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 (502,772)

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rainy day funds

76.

States Should Quickly Reform Unemployment Insurance

TAX NOTES STATE, MAY 4, 2020
Number of pages: 4 Posted: 28 Jun 2020
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 29 (513,296)

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unemployment insurance, tax

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 (518,730)

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tax, state tax reform, Tax Cuts and Jobs Act

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 (554,552)

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tax law, tax policy, fiscal federalism, tax cannibalization

79.

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 (567,147)

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tax law, tax policy, fiscal federalism, tax cannibalization

80.

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 19 (573,693)

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fiscal federalism, federal reserve, state and local tax, stimulus

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 14 (606,457)

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state and local tax, fiscal federalism, wealth tax, property tax, partial deemed realization, unrealized capital gains

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 (606,457)

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Amicus Brief, Colorado Supreme Court, Worldwide Combined Reporting, Water’s Edge Election, Department v. Oracle Corp.

83.

Reforming State Corporate Income Taxes Can Yield Billions

Tax Notes State, June 8, 2020
Number of pages: 8 Posted: 17 Jul 2020
University of California, Davis - School of Law, University of Michigan Law School and Indiana University Maurer School of Law
Downloads 13 (620,318)

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tax law, tax policy, fiscal federalism, corporate income tax, state tax, state corporate income tax, budget crisis

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 11 (627,234)
Citation 1

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fiscal federalism, tax incentives, tax, Yang, State Tax Policy

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 (648,411)

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tax law, tax policy, fiscal federalism, conformity, state tax, budget crisis

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

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Other Papers (1)

Total Downloads: 20
1.

Prompt on the King v. Burwell Case

Columbia Journal of Tax Law, Tax Matters, Vol. 6, No. 1, 2015
Number of pages: 2 Posted: 30 Mar 2015 Last Revised: 14 Apr 2018
David Gamage
Indiana University Maurer School of Law
Downloads 20

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