David Gamage

University of Missouri School of Law

Missouri Avenue & Conley Avenue

Columbia, MO MO 65211

United States

http://law.missouri.edu/person/david-gamage/

SCHOLARLY PAPERS

124

DOWNLOADS
Rank 110

SSRN RANKINGS

Top 110

in Total Papers Downloads

128,783

SSRN CITATIONS

37

CROSSREF CITATIONS

34

Scholarly Papers (124)

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, University of Missouri School of Law, Northwestern Pritzker School of Law, New York University School of Law, 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 UC Law, San Francisco
Downloads 59,998 (40)
Citation 7

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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, University of Missouri School of Law, Northwestern Pritzker School 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, New York University School of Law, New York University (NYU), Proskauer Rose LLP, New York University School of Law and UC Law, San Francisco
Downloads 38,783 (88)
Citation 2

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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, University of Missouri School of Law, Stanford Law School, New York University School of Law, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and UC Law, San Francisco
Downloads 3,463 (6,289)

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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
University of Missouri School of Law
Downloads 1,226 (31,694)
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.

Five Key Research Findings on Wealth Taxation for the Super Rich

Number of pages: 20 Posted: 31 Jul 2019 Last Revised: 25 Jul 2023
David Gamage
University of Missouri School of Law
Downloads 1,126 (35,769)
Citation 4

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wealth tax, valuation

6.

Moore v. United States and the Original Meaning of Income

Fordham Law Legal Studies Research Paper No. 4491855
Number of pages: 22 Posted: 06 Jul 2023 Last Revised: 29 Feb 2024
John R. Brooks and David Gamage
Fordham University School of Law and University of Missouri School of Law
Downloads 988 (43,195)

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Income Tax, Capital Gains, Constitutional Law, Sixteenth Amendment, Originalism, Realization

7.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 938 (46,364)
Citation 2

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

8.

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
University of Missouri School of Law and affiliation not provided to SSRNSimpson Thacher & Bartlett LLP
Downloads 752 (62,639)

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

9.

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
University of Missouri School of Law
Downloads 674 (72,164)
Citation 1

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

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
University of Missouri School of Law and Independent
Downloads 620 (80,205)

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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
University of Missouri School of Law
Downloads 604 (82,808)

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

12.

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
University of Missouri School of Law
Downloads 600 (83,499)
Citation 1

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13.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 594 (84,788)

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

14.

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
University of Missouri School of Law and Rutgers, The State University of New Jersey - Rutgers Law School
Downloads 592 (84,968)

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

15.

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
University of Missouri School of Law
Downloads 547 (93,928)

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

16.

Taxation and the Constitution, Reconsidered

76 Tax Law Review 75 (2022)
Number of pages: 83 Posted: 20 Apr 2022 Last Revised: 17 Sep 2023
John R. Brooks and David Gamage
Fordham University School of Law and University of Missouri School of Law
Downloads 498 (105,477)
Citation 2

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Wealth Tax, Capital Gains, Accrual-Income Tax, Excise Tax Canon, Excise, 16th Amendment, Apportionment

17.

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 University of Missouri School of Law
Downloads 491 (107,285)
Citation 5

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

18.

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
New York University School of Law, University of Michigan Law School, Stanford Law School, University of Southern California Gould School of Law, New York University School of Law, Fordham University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, University of Missouri School of Law, Northwestern Pritzker School of Law, Stanford Law School, Elon University School of Law, Valparaiso University Law SchoolErnst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Carey Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Kelley School of Business, 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, UC Law, San Francisco, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 462 (115,330)
Citation 1

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

19.

Solving the Valuation Challenge: The ULTRA Method for Taxing Extreme Wealth

72 Duke Law Journal 1257 (2023)
Number of pages: 87 Posted: 27 Mar 2022 Last Revised: 02 Mar 2023
Brian D. Galle, David Gamage and Darien Shanske
Georgetown University Law Center, University of Missouri School of Law and University of California, Davis - School of Law
Downloads 449 (119,536)

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inequality, taxation, wealth tax, realization, mark-to-market, taxation of financial instruments

20.

Why a Wealth Tax is Definitely Constitutional

Number of pages: 13 Posted: 05 Dec 2019 Last Revised: 24 Mar 2022
John R. Brooks and David Gamage
Fordham University School of Law and University of Missouri School of Law
Downloads 426 (126,816)
Citation 1

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

21.

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, University of Missouri School of Law and University of California, Davis - School of Law
Downloads 423 (127,901)

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e-commerce, internet commerce, sales tax, Quill

22.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 402 (135,569)

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

23.

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

Number of pages: 32 Posted: 25 Jun 2010 Last Revised: 14 Apr 2018
University of Missouri School of Law, University of Virginia School of Law and University of California, Berkeley
Downloads 395 (138,336)
Citation 7

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Experiment, Framing, Labor Supply, Taxation

24.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 394 (138,741)

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

25.

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, University of Missouri 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 SchoolCESifo (Center for Economic Studies and Ifo Institute), University of Tokyo, Tokyo Institute of Technology, Nagoya University, Graduate School of lawNagoya 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 - Hamilton Lugar 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 355 (155,800)

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26.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 348 (159,241)

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27.

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
University of Missouri School of Law
Downloads 346 (160,223)

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

28.

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
University of Missouri School of Law and Indiana University Bloomington - Hamilton Lugar School of Global and International Studies
Downloads 317 (175,938)
Citation 1

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

29.

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
University of Missouri School of Law
Downloads 297 (188,457)

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

30.

The NY Billionaire Mark-to-Market Tax Act: Revenue, Economic, and Constitutional Analysis

Indiana Legal Studies Research Paper Forthcoming
Number of pages: 7 Posted: 17 Feb 2021
David Gamage, Emmanuel Saez and Darien Shanske
University of Missouri School of Law, University of California, Berkeley and University of California, Davis - School of Law
Downloads 295 (191,865)

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31.

'From Whatever Source Derived': The Sixteenth Amendment and Congress’s Income Tax Power

Fordham Law Legal Studies Research Paper No. 4595884
Number of pages: 98 Posted: 24 Oct 2023 Last Revised: 26 Mar 2024
John R. Brooks and David Gamage
Fordham University School of Law and University of Missouri School of Law
Downloads 289 (194,644)
Citation 1

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Taxation, Tax Law, Constitutional Law, Sixteenth Amendment, Supreme Court, Income

32.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 263 (213,292)

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

33.

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 University of Missouri School of Law
Downloads 259 (216,583)

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

34.

Money Moves: Taxing the Wealthy at the State Level

112 California Law Review _ (2025), Forthcoming
Number of pages: 83 Posted: 12 Mar 2024
Brian D. Galle, David Gamage and Darien Shanske
Georgetown University Law Center, University of Missouri School of Law and University of California, Davis - School of Law
Downloads 255 (235,429)

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taxation, mark-to-market, fiscal federalism, wealth tax, inequality, state and local tax

35.

Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Tax Reform

100 North Carolina Law Review 487 (2022), Indiana Legal Studies Research Paper No. 437
Number of pages: 71 Posted: 10 Mar 2021 Last Revised: 18 Feb 2022
David Gamage and John R. Brooks
University of Missouri School of Law and Fordham University School of Law
Downloads 242 (231,662)

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Tax Reform, Income Tax, Investment Income, Realization Doctrine, Wealth Tax, Political Optionality

36.

Wage Enslavement: How the Tax System Holds Back Historically Disadvantaged Groups of Americans

110 KY. L.J. 665 (2021-2022), Indiana Legal Studies Research Paper Forthcoming
Number of pages: 28 Posted: 11 Jan 2022 Last Revised: 28 Mar 2024
Goldburn Maynard Jr. and David Gamage
Kelley School of Business and University of Missouri School of Law
Downloads 241 (233,490)

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Wage Enslavement, Income, Wealth, Tax Reform, Racial Wealth Gap, Wealth Tax

37.

The California Tax on Extreme Wealth (ACA 8 & AB 310): Revenue, Economic, and Constitutional Analysis

Indiana Legal Studies Research Paper No. 461
Number of pages: 16 Posted: 16 Sep 2021
Georgetown University Law Center, University of Missouri School of Law, University of California, Berkeley and University of California, Davis - School of Law
Downloads 226 (247,471)
Citation 1

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California, Taxation, Tax Law, Extreme Wealth, Wealth Tax, Income Tax, Revenue, Tax Evasion, False Claims Act, FCA, Constitutional Analysis, Tax Justice, Tax Revenue, Wealth Concentration

38.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 225 (248,413)

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tax law, tax policy, fiscal federalism, tax cannibalization

39.

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 Southern California Gould School of Law, Stanford Law School, University of Missouri 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 224 (249,490)

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

40.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 212 (262,684)

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

41.

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
University of Missouri School of Law
Downloads 210 (265,000)

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

42.

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
University of Missouri School of Law
Downloads 205 (270,981)

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43.

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 University of Missouri School of Law
Downloads 196 (282,133)

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44.

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, University of Missouri School of Law, Stanford Law School, New York University School of Law, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and UC Law, San Francisco
Downloads 194 (284,788)

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Charitable Deduction, State And Local Tax Deduction

45.

The Indirect Tax Canon, Apportionment, and Drafting a Constitutional Wealth Tax or Accrual-Income Tax Reform

Indiana Legal Studies Research Paper No. 459
Number of pages: 90 Posted: 25 Aug 2021 Last Revised: 24 Mar 2022
John R. Brooks and David Gamage
Fordham University School of Law and University of Missouri School of Law
Downloads 193 (286,092)

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Wealth Tax, Accrual-Income Tax, Indirect Tax Canon, 16th Amendment, Apportionment

46.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 192 (287,489)

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47.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 190 (290,308)

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

48.

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, University of Missouri School of Law, Northwestern Pritzker School of Law, New York University (NYU), Loyola Law School Los Angeles, University of Southern California Gould School of Law, Deceased, 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 181 (303,027)

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

49.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 178 (307,587)

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

50.

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
University of Missouri School of Law
Downloads 176 (310,608)

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

51.

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
University of Missouri School of Law
Downloads 173 (315,403)

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52.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 172 (317,012)

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tax law, tax policy, fiscal federalism, tax cannibalization

53.

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
University of Missouri School of Law
Downloads 172 (317,012)

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budget, tax, shaviro

54.

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 University of Missouri School of Law
Downloads 160 (337,329)

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

55.

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
University of Missouri School of Law
Downloads 160 (337,329)

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fiscal volatility

56.

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 University of Missouri School of Law
Downloads 158 (340,873)

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

57.

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
University of Missouri School of Law
Downloads 157 (342,626)
Citation 1

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58.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 155 (346,300)

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59.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 154 (348,220)

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

60.

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 University of Missouri School of Law
Downloads 153 (350,183)

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61.

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 University of Missouri School of Law
Downloads 146 (363,754)

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62.

The Original Meaning of the Sixteenth Amendment

Washington University Law Review, Forthcoming, University of Missouri School of Law Legal Studies Research Paper Forthcoming, Fordham Law Legal Studies Research Paper 4737106
Number of pages: 66 Posted: 25 Feb 2024 Last Revised: 08 Apr 2024
John R. Brooks and David Gamage
Fordham University School of Law and University of Missouri School of Law
Downloads 140 (380,094)

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taxation, tax law, constitutional law, sixteenth amendment, legal history

63.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 137 (382,207)

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

64.

Law Professors Letter on Worldwide Combined Reporting in Minnesota

Indiana Legal Studies Research Paper No. 504, Arizona State University Sandra Day O'Connor College of Law Legal Studies Research Paper No. 4446650
Number of pages: 6 Posted: 16 May 2023
University of California, Davis - School of Law, University of Michigan Law School, CUNY Graduate Center, UCLA School of Law, University of Missouri School of Law, University of Richmond - School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 136 (386,772)

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Worldwide Combined Reporting, WWCR, international corporate profit sharing, corporate profit sharing, corporate taxation, multinational tax avoidance

65.

Reforming State Corporate Income Taxes Can Yield Billions

Tax Notes State, June 8, 2020, U of Michigan Law & Econ Research Paper No. 20-036
Number of pages: 8 Posted: 17 Jul 2020 Last Revised: 09 Jun 2021
University of California, Davis - School of Law, University of Michigan Law School and University of Missouri School of Law
Downloads 135 (386,772)

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

66.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 132 (393,588)

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tax salience

67.

Is New York's Mark-to-Market Act Unconstitutionally Retroactive?

Tax Notes State, February 8, 2021, p. 541, Indiana Legal Studies Research Paper No. 438
Number of pages: 10 Posted: 11 Mar 2021
University of Michigan Law School, University of Missouri School of Law, University of California, Davis - School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 131 (395,953)

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New York, Billionaires, MTM, Mark-to-Market Tax Act, Unconstitutional, New York Constitution

68.

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
University of Missouri School of Law and George Washington University Law School
Downloads 131 (395,953)

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Fiscal Volatility

69.

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 University of Missouri School of Law
Downloads 128 (403,161)

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

70.

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 University of Missouri School of Law
Downloads 128 (403,161)

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repatriation, tax reform, state and local tax

71.

Why A Federal Wealth Tax Is Constitutional

Roosevelt Institute Issue Brief (2021), Ohio State Legal Studies Research Paper No. 623
Number of pages: 18 Posted: 18 Feb 2021 Last Revised: 26 Aug 2021
Ari Glogower, David Gamage and Kitty Richards
Northwestern Pritzker School of Law, University of Missouri School of Law and Independent
Downloads 122 (418,016)

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Tax Law, Taxation, Wealth Tax, Constitutional Law

72.

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 Last Revised: 01 Sep 2021
New York University School of Law, 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, University of Missouri School of Law, Northwestern Pritzker School of Law, Stanford Law School, University of Richmond - School of Law, University of Pennsylvania Carey Law School, Yale University - Law School, University of Virginia School of Law, Kelley School of Business, 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 121 (420,493)

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tax, taxation, public, policy, law, sales, use, state, export, multistate, amicus brief, Supreme Court, jurisprudence, stream of export, constitutional, constitution, commerce, due process, import-export, interstate, clause, stare decisis

73.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 120 (423,105)

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

74.

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: 01 Sep 2021
University of Connecticut - School of Law, Stanford Law School, University of Southern California Gould School of Law, University of Missouri 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 120 (423,105)

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tax, taxation, policy, public, law, sales, use, amicus brief, Supreme Court, jurisprudence, interstate, commerce, due process, clause, multistate, Quill, Bellas Hess, nexus, jurisdiction, physical presence

75.

Creating Opportunity Through a Fairer Tax System: The Case for Taxing Extreme Wealth Holdings and "Real" (Book) Corporate Profits and for Improving IRS Funding

Indiana Legal Studies Research Paper No. 446
Number of pages: 18 Posted: 28 Apr 2021
David Gamage
University of Missouri School of Law
Downloads 117 (431,327)

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Senate Committee on Finance, Ultra-Millionaire Tax Act, Ultra-Millionaires, Federal Tax, Wealth, Income Inequality, Ultra-Wealthy, Real Corporate Profits Tax Act of 2021, Real Corporate Profits Tax Act, IRS, Internal Revenue Service, Tax Gaming

76.

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
University of Missouri School of Law and affiliation not provided to SSRNSimpson Thacher & Bartlett LLP
Downloads 116 (434,033)

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77.

Brief of Amici Curiae Tax Law Professors in Support of Appellant (Comptroller of Maryland) in Comptroller of Maryland v. Comcast et al. (the Maryland Digital Advertising Case)

IN THE SUPREME COURT OF MARYLAND, No. 32 September Term, 2022 COMPTROLLER OF MARYLAND (Appellant) v. COMCAST OF CALIFORNIA, MARYLAND, PENNSYLVANIA, VIRGINIA, WEST VIRGINIA, LLC, et al. (Appellees). On Appeal from the Circuit Court for Anne Arundel County, Maryland Case No. 02-CV-21-000509, Indiana Legal Studies Research Paper No. 501, Cardozo Legal Studies Research Paper No. 721
Number of pages: 31 Posted: 06 Apr 2023 Last Revised: 05 Oct 2023
University of California, Davis - School of Law, Yeshiva University - Benjamin N. Cardozo School of Law, University of Michigan Law School, University of Missouri School of Law, Southern Methodist University - Dedman School of Law, Democracy Forward Foundation and Democracy Forward Foundation
Downloads 112 (454,671)

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digital transactions, Maryland Digital Advertising Case, digital advertising, Comcast, Internet Tax Freedom Act, ITFA, internet service providers, Commerce Clause, tax law, Digital Advertising Tax, Digital Ad Tax, state and local tax, digital tax, digital platforms,

78.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 110 (451,552)

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

79.

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
University of Missouri School of Law and affiliation not provided to SSRNSimpson Thacher & Bartlett LLP
Downloads 109 (454,671)

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

80.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 108 (457,613)

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

81.

Weathering State and Local Budget Storms: Fiscal Federalism with an Uncooperative Congress

55 University of Michigan Journal of Law Reform 309 (2022) , Indiana Legal Studies Research Paper No. 443, BYU Law Research Paper No. 21-17
Number of pages: 57 Posted: 02 Apr 2021 Last Revised: 07 Nov 2022
University of Missouri School of Law, University of California, Davis - School of Law, Brigham Young University - J. Reuben Clark Law School and University of Nebraska College of Law
Downloads 107 (460,674)

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COVID-19, Fiscal Federalism, 2020, State Budget Crisis

82.

219 Economists, Law Professors & Other Academics Urge Congress to Include the 'Billionaires Income Tax' in Build Back Better Act

Indiana Legal Studies Research Paper No. 470
Number of pages: 17 Posted: 13 Dec 2021 Last Revised: 01 Dec 2022
Fordham University School of Law, Georgetown University Law Center, University of Missouri School of Law, Northwestern Pritzker School of Law, University of California, Berkeley and University of California, Berkeley - Department of Economics
Downloads 104 (470,185)

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BIT, Billionaires Income Tax, BBB, Build Back Better, Americans for Tax Fairness, tax, legislation

83.

How to Measure and Value Wealth for a Federal Wealth Tax Reform

Roosevelt Institute Issue Brief (2021), Indiana Legal Studies Research Paper No. 444, Ohio State Legal Studies Research Paper No. 627
Number of pages: 23 Posted: 06 Apr 2021 Last Revised: 28 Jun 2021
David Gamage, Ari Glogower and Kitty Richards
University of Missouri School of Law, Northwestern Pritzker School of Law and Independent
Downloads 104 (470,185)

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Taxpayers, Wealth, Wealth Tax, Wealth Tax Reform, Income Tax, Tax Avoidance, IRS, Internal Revenue Service, Wealth Inequality, Income Inequality

84.

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 University of Missouri School of Law
Downloads 103 (473,484)

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85.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 103 (473,484)

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86.

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 University of Missouri School of Law
Downloads 99 (486,357)

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

87.

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 University of Missouri School of Law
Downloads 97 (493,011)

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

88.

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, University of Missouri School of Law and University of California, Davis - School of Law
Downloads 97 (493,011)

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

89.

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 University of Missouri School of Law
Downloads 94 (503,030)

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90.

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 University of Missouri School of Law
Downloads 90 (517,154)

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

91.

Maryland's Digital Tax and the ITFA's Catch-22

Tax Notes State, April 12, 2021, p. 141, Indiana Legal Studies Research Paper No. 452
Number of pages: 8 Posted: 14 May 2021
Darien Shanske, Chris Moran and David Gamage
University of California, Davis - School of Law, Venable LLP and University of Missouri School of Law
Downloads 87 (528,130)

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State Taxes, Digital Advertising, Maryland, Internet Tax Freedom Act, Discriminatory Taxes, Electronic Commerce

92.

The Case for State Borrowing as a Response to the Current Crises

Tax Notes State, September 14, 2020, p. 1137
Number of pages: 7 Posted: 11 Nov 2020
Darien Shanske and David Gamage
University of California, Davis - School of Law and University of Missouri School of Law
Downloads 87 (528,130)

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state and local tax, fiscal federalism, budget crisis, government borrowing

93.

Amicus Brief of Tax Scholars in Support of Appellants

Number of pages: 17 Posted: 01 Oct 2020 Last Revised: 16 Jun 2021
Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, George Washington University Law School, Fordham University School of Law, Pepperdine University - Rick J. Caruso School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Brooklyn Law School, University of Missouri School of Law, Stanford Law School, University of Richmond - School of Law, Loyola Law School Los Angeles, University of Connecticut - School of Law, University of California, Davis - School of Law, New York University School of Law, Rutgers University, University of North Carolina School of Law and Brookings Institution - Governance Studies
Downloads 85 (535,685)

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Taxation, Initiative, Voter

94.

Tax Base Diversification as an Enforcement Tool

Indiana Legal Studies Research Paper Number 501 (2022)
Number of pages: 44 Posted: 02 Jan 2023 Last Revised: 29 Mar 2023
Brian D. Galle, David Gamage and Yulia Kuchumova
Georgetown University Law Center, University of Missouri School of Law and National Research University Higher School of Economics
Downloads 82 (547,488)

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tax avoidance, tax enforcement, sales tax, VAT, optimal taxation, cross-elasticity of taxable income

95.

The California Extreme Wealth Tax: Revenue, Economic, and Constitutional Analysis

Number of pages: 4 Posted: 17 Feb 2021 Last Revised: 16 Sep 2021
David Gamage, Emmanuel Saez and Darien Shanske
University of Missouri School of Law, University of California, Berkeley and University of California, Davis - School of Law
Downloads 82 (547,488)
Citation 2

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wealth tax, california

96.

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
University of Missouri School of Law
Downloads 82 (547,488)

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97.

States Should Quickly Reform Unemployment Insurance

TAX NOTES STATE, MAY 4, 2020
Number of pages: 4 Posted: 28 Jun 2020
Georgetown University Law Center, University of Missouri School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law and University of California, Davis - School of Law
Downloads 79 (559,703)

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unemployment insurance, tax

98.

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 University of Missouri School of Law
Downloads 79 (559,703)

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

99.

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
University of Missouri School of Law
Downloads 77 (567,883)
Citation 1

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100.

Why States Should Conform to the New Corporate AMT

107 Tax Notes State 601, Indiana Legal Studies Research Paper No. 499
Number of pages: 7 Posted: 22 Mar 2023
Darien Shanske and David Gamage
University of California, Davis - School of Law and University of Missouri School of Law
Downloads 71 (594,326)

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Inflation Reduction Act, corporate alternative minimum tax, CAMT, Congress, corporate tax law, corporate income tax, alternative minimum tax, state tax law

101.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 68 (608,209)

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

102.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 65 (622,699)

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affordable care act, adverse selection, health care tax

103.

Strategic Nonconformity, State Corporate Income Taxes, And the TCJA: Part II

TAX NOTES STATE, JULY 13, 2020
Number of pages: 4 Posted: 02 Oct 2020
Darien Shanske, Adam B. Thimmesch and David Gamage
University of California, Davis - School of Law, University of Nebraska College of Law and University of Missouri School of Law
Downloads 64 (627,771)

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

104.

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, University of Missouri School of Law and University of California, Davis - School of Law
Downloads 64 (627,771)

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

105.

Memorandum on California State Proposition 1A

Number of pages: 3 Posted: 14 May 2010 Last Revised: 12 Oct 2014
David Gamage
University of Missouri School of Law
Downloads 64 (627,771)

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rainy day funds

106.

Why States Should Consider Expanding Sales Taxes To Services, Part 1

Tax Notes State, Volume 98, December 21, 2020, Indiana Legal Studies Research Paper No. 428, BYU Law Research Paper No. 21-15
Number of pages: 6 Posted: 20 Feb 2021 Last Revised: 01 Jun 2021
Brigham Young University - J. Reuben Clark Law School, Brigham Young University, J. Reuben Clark Law School, Students, University of California, Davis - School of Law and University of Missouri School of Law
Downloads 60 (648,299)

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Sales Tax, COVID-19, Coronavirus, Services, States, Budgets, Crisis, SAFE, State Action in Fiscal Emergencies

107.

Billionaire Mark-to-Market Reforms: Response to Susswein and Brown

Tax Notes Federal, Volume 176, July 25, 2022, Indiana Legal Studies Research Paper No. 491
Number of pages: 8 Posted: 21 Sep 2022
Reuven S. Avi-Yonah and David Gamage
University of Michigan Law School and University of Missouri School of Law
Downloads 59 (653,618)

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Income Tax, BIT, Billionaire Income Tax, New York State Mark-to-Market Tax Act, Illinois Extremely High Wealth Mark-to-Market Tax Act, Babies Over Billionaires Act, Disney, Capital Gains

108.

Did the Washington Supreme Court Rule Correctly on the Capital Gains Tax?

108 Tax Notes State 517 (2023), Indiana Legal Studies Research Paper No. 508
Number of pages: 9 Posted: 28 Jun 2023
David Gamage and Jared Walczak
University of Missouri School of Law and Tax Foundation
Downloads 56 (670,101)

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tax law, state tax, capital gains, excise tax, Washington Supreme Court, Quinn v. Washington, Washington State Legislature, property tax, income tax

109.

Amicus Curiae Brief of Law Professors

Indiana Legal Studies Research Paper No. 496, Arizona State University Sandra Day O'Connor College of Law Legal Studies Research Paper No. 4331856
Number of pages: 40 Posted: 23 Jan 2023
University of Michigan Law School, University of Missouri School of Law, Seattle University School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, University of California, Davis - School of Law and University of Washington - School of Law
Downloads 55 (675,679)

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Culliton, Supreme Court, Washington, Law Professors, Amicus Curiae Brief, Property Tax, Excise Tax, Supreme Court of the United States, Lochner, Pollock, Income Tax, 16th Amendment, Stare Decisis, Capital

110.

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 University of Missouri School of Law
Downloads 55 (675,679)

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tax, state tax reform, Tax Cuts and Jobs Act

111.

Phased Mark-to-Market for Billionaire Income Tax Reforms

Tax Notes Federal, Volume 176, September 19, 2022, Indiana Legal Studies Research Paper No. 492
Number of pages: 5 Posted: 07 Nov 2022
David Gamage and Darien Shanske
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 54 (681,443)

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Phased Mark-to-Market, Taxation, Billionaires, Megamillionaires, Investment Gains, BIT, Billionaire Income Tax, Tax Reform, Tax Law, Income Tax

112.

How States Should Now Consider Expanding Sales Taxes to Services, Part 2

Tax Notes State, Volume 99, January 4, 2021 , Indiana Legal Studies Research Paper No. 429, BYU Law Research Paper No. 21-16
Number of pages: 6 Posted: 20 Feb 2021 Last Revised: 01 Jun 2021
Brigham Young University, J. Reuben Clark Law School, Students, Brigham Young University - J. Reuben Clark Law School, University of California, Davis - School of Law and University of Missouri School of Law
Downloads 53 (687,173)

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COVID-19, Fiscal Challenges, Sales Tax, Taxation, Coronavirus, Services, SAFE, State Action in Fiscal Emergencies, Tax Pyramiding

113.

Strategic Nonconformity to the TCJA, Part I: Personal Income Taxes

TAX NOTES STATE, JULY 6, 2020
Number of pages: 4 Posted: 02 Oct 2020
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and University of Missouri School of Law
Downloads 51 (699,035)

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

114.

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 University of Missouri School of Law
Downloads 49 (711,520)

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tax law, tax policy, fiscal federalism, tax cannibalization

115.

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 University of Missouri School of Law
Downloads 47 (743,964)

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

116.

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
University of Missouri School of Law and University of California, Davis - School of Law
Downloads 45 (737,222)

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tax law, tax policy, fiscal federalism, tax cannibalization

117.

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 University of Missouri School of Law
Downloads 43 (750,771)

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

118.

Taxing E-Commerce in the Post-Wayfair World

Indiana Legal Studies Research Paper No. 462, 58 Washington University Journal of Law and Policy 71 (2019)
Number of pages: 25 Posted: 12 Oct 2021
David Gamage, Darien Shanske and Adam B. Thimmesch
University of Missouri School of Law, University of California, Davis - School of Law and University of Nebraska College of Law
Downloads 40 (772,154)

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Wayfair, South Dakota, Supreme Court, Taxing, E-Commerce, Electronic Commerce, SSUTA, Streamlined Sales and Use Tax Agreement

119.

Amicus Brief of John R. Brooks and David Gamage in Moore v. United States, No. 22-800

Fordham Law Legal Studies Research Paper 4611767
Number of pages: 36 Posted: 25 Oct 2023 Last Revised: 26 Mar 2024
Fordham University School of Law, University of Missouri School of Law, Constitutional Accountability Center, Constitutional Accountability Center and Constitutional Accountability Center
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taxation, Constitutional Law, Supreme Court, originalism, Sixteenth Amendment, legal history

120.

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
University of Missouri School of Law and University of California, Davis - School of Law
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fiscal federalism, tax incentives, tax, Yang, State Tax Policy

121.

Testimony on Vermont H. 827 – An Act Relating to Applying Personal Income Tax to Unrealized Gains

University of Missouri School of Law Legal Studies Research Paper No. 2024-02
Number of pages: 87 Posted: 16 Feb 2024
David Gamage
University of Missouri School of Law
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income tax, wealth tax, anti-abuse tax rules; PFIC rules, Passive Foreign Investment Company, billionaire income tax, tax realization, realization requirement

122.
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White Paper, Double Taxation, Estate Tax, Wealth Tax, Gift Tax, Tax Exemptions, Endowments, Universities, Churches

123.

The Policy and Politics of Alternative Minimum Taxes

University of Missouri School of Law Legal Studies Research Paper No. 2024-04, The Policy and Politics of Alternative Minimum Taxes, NATIONAL TAX JOURNAL (forthcoming)
Number of pages: 38 Posted: 17 Apr 2024
David Gamage and Ari Glogower
University of Missouri School of Law and Northwestern Pritzker School of Law
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alternative minimum tax, ATM, social planning, Billionaire's Minimum Income Tax, BMIT, tax, tax reform, tax policy, preference disallowance, corporate alternative minimum tax, CAMT

124.

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
University of Missouri School of Law

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Other Papers (1)

Total Downloads: 36
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
University of Missouri School of Law
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