Darien Shanske

University of California, Davis - School of Law

Professor

400 Mrak Hall Dr

Davis, CA CA 95616-5201

  • University of California, Davis - School of Law

SCHOLARLY PAPERS

101

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111,953

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Top 32,647

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9

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16

Scholarly Papers (101)

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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
Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, David Gamage, Ari D. Glogower, Daniel J. Hemel, David Kamin, Mitchell Kane, Rebecca M. Kysar, David S. Miller, Darien Shanske, Daniel Shaviro and Manoj Viswanathan
University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, University of Chicago - Law School, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and UC Hastings Law
Downloads 59,606 (19)
Citation 2

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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
David Kamin, David Gamage, Ari D. Glogower, Rebecca M. Kysar, Darien Shanske, Reuven S. Avi-Yonah, Lily L. Batchelder, J. Clifton Fleming, Daniel J. Hemel, Mitchell Kane, David S. Miller, Daniel Shaviro and Manoj Viswanathan
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and UC Hastings Law
Downloads 37,924 (53)
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
Joseph Bankman, David Gamage, Jacob Goldin, Daniel J. Hemel, Darien Shanske, Kirk J. Stark, Dennis J. Ventry and Manoj Viswanathan
Stanford Law School, Indiana University Maurer School of Law, Stanford Law School, University of Chicago - Law School, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and UC Hastings Law
Downloads 3,335 (3,912)

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4.

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 873 (32,654)
Citation 2

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

5.

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 538 (62,058)

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

6.

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 379 (94,407)

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e-commerce, internet commerce, sales tax, Quill

7.

The Philosophy of Tax: A Review of David Foster Wallace’s The Pale King

Law, Culture and the Humanities, Forthcoming
Number of pages: 18 Posted: 28 Jul 2012 Last Revised: 15 Oct 2013
Darien Shanske
University of California, Davis - School of Law
Downloads 371 (96,751)

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David Foster Wallace, The Pale King, boredom, Heidegger

8.

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 353 (102,362)

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

9.

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 352 (102,655)

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

10.

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 301 (121,793)

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11.

A New Theory of the State Corporate Income Tax: The State Corporate Income Tax as Retail Sales Tax Complement

66 Tax Law Review 305 (2013)
Number of pages: 51 Posted: 06 Jun 2012 Last Revised: 29 Oct 2013
Darien Shanske
University of California, Davis - School of Law
Downloads 268 (137,558)

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state corporate income tax, single sales factor, formulary apportionment, destination basis

12.

Hegel and the Justification for Arbitration in a Modern State

Yearbook on Arbitration and Mediation, Vol. 1, p. 445
Number of pages: 46 Posted: 30 Apr 2007 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 254 (145,125)

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arbitration, Hegel, social contract

13.

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 236 (155,919)

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

14.

Revitalizing Local Political Economy Through Modernizing the Property Tax

Tax Law Review, Forthcoming, UC Davis Legal Studies Research Paper No. 374
Number of pages: 53 Posted: 23 Mar 2014 Last Revised: 23 Apr 2014
Darien Shanske
University of California, Davis - School of Law
Downloads 209 (175,057)

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property tax, withholding, salience, state and local public finance, circuit breakers

15.

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 191 (190,157)

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tax law, tax policy, fiscal federalism, tax cannibalization

16.

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 184 (196,609)

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

17.

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

Stanford Public Law Working Paper No. 2516159, San Diego Legal Studies Paper No. 14-71, UC Davis Legal Studies Research Paper No. 400, UC Berkeley Public Law Research Paper No. 2516159, UCLA School of Law Research Paper No. 14-19
Number of pages: 38 Posted: 31 Oct 2014 Last Revised: 07 Nov 2014
Darien Shanske, Alan B. Morrison, Joseph Bankman, Jordan M. Barry, Barbara H. Fried, David Gamage, Andrew J. Haile, Kirk J. Stark, John A. Swain and Dennis J. Ventry
University of California, Davis - School of Law, George Washington University - Law School, Stanford Law School, University of San Diego School of Law, Stanford Law School, Indiana University Maurer School of Law, Elon University School of Law, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law and University of California, Davis - School of Law
Downloads 180 (200,426)

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

18.

Revitalizing Aristotle's Doctrine of Equity

Journal of Law, Culture and the Humanities, Vol. 4, p. 352, 2008
Number of pages: 31 Posted: 25 May 2006 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 180 (200,426)

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Aristotle, equity, epieikeia, arbitration, Heidegger, rhetoric

19.

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 174 (206,368)

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20.

Thucydides and Lawfulness

Thucydides - a violent teacher? History and its representations (Georg Rechenauer & Vassiliki Pothou, eds.) 2011
Number of pages: 18 Posted: 19 Apr 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 169 (211,548)

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21.

What the Original Property Tax Revolutionaries Wanted (and it is Not What You Think) - Review of Isaac William Martin, the Permanent Tax Revolt: How the Property Tax Transformed American Politics (Stanford University Press, 2008)

California Journal of Politics and Policy, Vol. 1, No. 1, Article 18, 2009
Number of pages: 17 Posted: 24 Feb 2009 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 161 (220,397)

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Proposition 13, tax revolt, Tiebout, property tax

22.

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 158 (224,017)

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

23.

White Paper on Eliminating the Water’s Edge Election and Moving to Mandatory Worldwide Combined Reporting

Number of pages: 10 Posted: 04 Aug 2018
Darien Shanske
University of California, Davis - School of Law
Downloads 143 (243,094)

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State Tax Policy, International Tax Policy, Water’s Edge Election, Combined Reporting

24.

Caveat IRS: Problems with Abandoning the Full Deduction Rule

State Tax Notes, Vol. 88, No. 6, 2018, Stanford Public Law Working Paper
Number of pages: 11 Posted: 22 Jul 2018
Joseph Bankman, David Gamage, Jacob Goldin, Daniel J. Hemel, Darien Shanske, Kirk J. Stark, Dennis J. Ventry and Manoj Viswanathan
Stanford Law School, Indiana University Maurer School of Law, Stanford Law School, University of Chicago - Law School, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and UC Hastings Law
Downloads 142 (244,470)

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Charitable Deduction, State And Local Tax Deduction

25.

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 142 (244,470)

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

26.

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 138 (250,199)

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tax law, tax policy, fiscal federalism, tax cannibalization

27.

The Full Deduction Rule and the Substance Over Form Doctrine

Stanford Public Law Working Paper
Number of pages: 6 Posted: 30 Aug 2018
Joseph Bankman and Darien Shanske
Stanford Law School and University of California, Davis - School of Law
Downloads 137 (251,621)
Citation 1

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Charitable Deduction, State and Local Tax Deduction

28.

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 131 (260,444)

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

29.

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 131 (260,444)

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

30.

Solving 'Problems No One Has Solved': Courts, Causal Inference, and the Right to Education

University of Illinois Law Review, Vol. 2018, pp. 693-746
Number of pages: 54 Posted: 17 Dec 2016 Last Revised: 18 Feb 2020
Christopher S. Elmendorf and Darien Shanske
University of California, Davis - School of Law and University of California, Davis - School of Law
Downloads 128 (264,946)

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right to education, state constitutional law

31.

Above All Else Stop Digging: Local Government Law as a (Partial) Cause of (and Solution to) the Current Housing Crisis

University of Michigian Journal Law Reform, Vol. 43, p. 663
Number of pages: 50 Posted: 22 Aug 2008 Last Revised: 08 May 2015
Darien Shanske
University of California, Davis - School of Law
Downloads 119 (279,680)

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Tiebout, property tax, Mello-Roos tax, assessment districts, residential segregation, housing crisis

32.

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 117 (283,108)

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

33.

Interpreting State Fiscal Constitutions: A Modest Proposal

Rutgers Law Review, Forthcoming
Number of pages: 22 Posted: 20 Jun 2017 Last Revised: 22 Jul 2017
Darien Shanske
University of California, Davis - School of Law
Downloads 117 (283,108)

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Taxes versus Fees, State Fiscal Constitutions, Tax and Expenditure Limitations, Direct Democracy

34.

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 112 (291,875)

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35.

Public Tax Dollars for Private Suburban Development: A First Report on a National Phenomenon

Virginia Tax Review, Winter 2007
Number of pages: 59 Posted: 09 Oct 2006
Darien Shanske
University of California, Davis - School of Law
Downloads 112 (291,875)

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capitalization, property tax, Proposition 13, Mello-Roos tax, tax-exempt financing, suburban development

36.

State-Level Carbon Taxes and the Dormant Commerce Clause: Can Formulary Apportionment Save the World?

Chapman Law Review, Forthcoming, UC Davis Legal Studies Research Paper No. 387
Number of pages: 17 Posted: 05 Jun 2014 Last Revised: 16 Aug 2014
Darien Shanske
University of California, Davis - School of Law
Downloads 108 (299,410)
Citation 2

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carbon taxes, dormant commerce clause, formulary apportionment, subnational taxation

37.

Four Theses: Preliminary to an Appeal to Equity

Stanford Law Review, Vol. 57, p. 2053, 2005
Number of pages: 45 Posted: 25 May 2006 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 108 (299,410)
Citation 1

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Aristotle, equity, epieikeia, hegel, kant,

38.

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 107 (301,383)

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

39.

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 107 (301,383)

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tax salience

40.

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
Leandra Lederman, Susan C. Morse, Stephen E. Shay, Clint Wallace, Reuven S. Avi-Yonah, Lily L. Batchelder, Jeremy Bearer-Friend, Joshua D. Blank, Leslie Book, Bryan Camp, Noel B. Cunningham, Victor Fleischer, J. Clifton Fleming, Keith Fogg, David Gamage, Ari D. Glogower, Mitchell Kane, Ariel Jurow Kleiman, Edward D. Kleinbard, Rebecca M. Kysar, Zachary D. Liscow, Ruth Mason, Omri Y. Marian, Robert J. Peroni, Darien Shanske, Daniel Shaviro, John P. Steines, Bret Wells and Eric M. Zolt
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, 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 104 (307,221)

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

41.

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 101 (313,397)

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42.

Auctioning the Upzone

Case Western Reserve Law Review, Vol. 70, pp. 513--72 (2020), UC Davis Legal Studies Research Paper Series, 2019
Number of pages: 61 Posted: 06 Sep 2019 Last Revised: 02 Apr 2021
Christopher S. Elmendorf and Darien Shanske
University of California, Davis - School of Law and University of California, Davis - School of Law
Downloads 98 (319,531)

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housing, land use, auctions, exactions, development constraint, property, local government, fiscal zoning, zoning

43.

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
Indiana University Maurer School of Law, University of California, Berkeley and University of California, Davis - School of Law
Downloads 96 (323,763)

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44.

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 96 (323,763)

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repatriation, tax reform, state and local tax

45.

How Less Can Be More: Using the Federal Income Tax to Stabilize State and Local Finance

31 Virginia Tax Review 413 (2012)
Number of pages: 58 Posted: 21 Oct 2011 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 92 (332,689)

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46.

The Feds are Already Here: The Federal Role in Municipal Debt Finance

33 Review of Banking and Financial Law 795 (2014), UC Davis Legal Studies Research Paper No. 383
Number of pages: 18 Posted: 19 May 2014 Last Revised: 17 Jun 2014
Darien Shanske
University of California, Davis - School of Law
Downloads 90 (337,336)
Citation 1

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municipal debt, municipal securities law, tax exempt bonds, land secured debt

47.

Brief of Interested Law Professors in Direct Marketing Association v. Brohl (10th Circuit)

UC Davis Legal Studies Research Paper No. 429, Stanford Public Law Working Paper No. 2608807
Number of pages: 45 Posted: 23 May 2015 Last Revised: 03 Aug 2015
Darien Shanske, Alan B. Morrison, Kirk J. Stark, Joseph Bankman, Jordan M. Barry, Barbara H. Fried, John A. Swain and Dennis J. Ventry
University of California, Davis - School of Law, George Washington University - Law School, University of California, Los Angeles (UCLA) - School of Law, Stanford Law School, University of San Diego School of Law, Stanford Law School, University of Arizona - James E. Rogers College of Law and University of California, Davis - School of Law
Downloads 88 (342,091)

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

48.

The Supreme Court and the New Old Public Finance: A New Old Defense of the Court’s Recent Dormant Commerce Clause Jurisprudence

Urban Lawyer, Vol. 43, p. 659, 2011
Number of pages: 64 Posted: 20 Sep 2010 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 85 (349,387)

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49.

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 84 (351,825)

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

50.

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 84 (351,825)

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

51.

Local Fiscal Autonomy Requires Constraints: The Case for Fiscal Menus

Stanford Law & Policy Review, Forthcoming, UC Davis Legal Studies Research Paper No. 356
Number of pages: 21 Posted: 15 Oct 2013 Last Revised: 19 Oct 2013
Darien Shanske
University of California, Davis - School of Law
Downloads 83 (354,308)

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fiscal federalism, municipal finance, local debt, local taxes

52.

Expanding State Fiscal Capacity, Part I: A New and Improved Consumption Tax Paired with a Tax on a Federal Windfall (the QBI Deduction)

Florida Tax Review, Forthcoming
Number of pages: 42 Posted: 04 Feb 2019
Darien Shanske
University of California, Davis - School of Law
Downloads 78 (367,532)

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Tax Policy, State Tax Policy, SALT Cap, Section 199A, Equitable Apportionment

53.

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 78 (367,532)

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

54.

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 77 (370,281)

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

55.

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 77 (370,281)

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56.

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 (373,028)

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57.

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

Indiana Legal Studies Research Paper No. 361
Number of pages: 29 Posted: 20 Dec 2016 Last Revised: 20 Jan 2017
Richard D. Pomp, Joseph Bankman, Jordan M. Barry, David Gamage, Andrew J. Haile, Hayes Holderness, Darien Shanske, Kirk J. Stark, John A. Swain, Dennis J. Ventry and Edward A. Zelinsky
University of Connecticut - School of Law, Stanford Law School, University of San Diego School of Law, Indiana University Maurer School of Law, Elon University School of Law, University of Richmond - School of Law, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of California, Davis - School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 76 (373,028)

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58.

Going Forward by Going Backward to Benefit Taxes

California Journal of Politics and Policy, vol. 3, iss. 2, art. 14 (2011)
Number of pages: 21 Posted: 24 Jan 2011 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 74 (378,728)
Citation 1

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59.

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 69 (393,515)

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

60.

Municipal Finance and Asymmetric Risk

Downloads 69 (393,515)

Municipal Finance and Asymmetric Risk

Belmont Law Review, Forthcoming
Number of pages: 20 Posted: 02 Feb 2017 Last Revised: 08 May 2017
Lori Raineri and Darien Shanske
Government Financial Strategies Inc. and University of California, Davis - School of Law
Downloads 50 (467,347)

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Municipal Finance and Asymmetric Risk

Belmont Law Review, Vol. 4, p. 65 (2017), Belmont University College of Law Research Paper No. 2017-19
Number of pages: 20 Posted: 03 Jun 2017
Lori Raineri and Darien Shanske
Government Financial Strategies Inc. and University of California, Davis - School of Law
Downloads 19 (643,185)

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Municipal Finance, Auction Rate Securities (ARS)

61.

Reforming State Corporate Income Taxes Can Yield Billions

Tax Notes State, June 8, 2020
Number of pages: 8 Posted: 17 Jul 2020
Darien Shanske, Reuven S. Avi-Yonah and David Gamage
University of California, Davis - School of Law, University of Michigan Law School and Indiana University Maurer School of Law
Downloads 68 (396,487)

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

62.

Clearing Away Roadblocks to Funding California’s Infrastructure

54 State Tax Notes 567 (2009)
Number of pages: 12 Posted: 02 Mar 2009 Last Revised: 16 Jul 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 68 (396,487)

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Infrastructure finance, public private partnerships, P3, assessment districts, demand management, Proposition 218

63.

Auctioning the Upzone: A New Strategy to Induce Local Government Compliance with State Housing Policies

Number of pages: 19 Posted: 26 Dec 2018
Christopher S. Elmendorf and Darien Shanske
University of California, Davis - School of Law and University of California, Davis - School of Law
Downloads 66 (402,783)

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housing, auction, incentives, tradable development rights, zoning, upzoning, land use

64.

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 63 (412,644)

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65.

Engquist and the Erosion of the Equal Protection Clause: An Attempt to Stop the Creep of Irrational Dicta

Hastings Law Journal, Vol. 61, p. 969
Number of pages: 30 Posted: 16 Nov 2009 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 62 (415,916)

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66.

How the States Can Tax Shifted Corporate Profits: An Application of Strategic Conformity

Southern California Law Review, Forthcoming
Number of pages: 38 Posted: 27 Aug 2020
Darien Shanske
University of California, Davis - School of Law
Downloads 59 (426,184)

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GILTI, Worldwide Combination, State Corporate Tax Policy, Income Shifting

67.

What Would the Delegates Talk About? A Rough Agenda for a Constitutional Convention

Hastings Constitutional Law Quarterly, Vol. 37, p. 641
Number of pages: 20 Posted: 05 Mar 2010 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 59 (426,184)

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68.

How Should We Govern Ourselves at Home?

Journal of Law, Culture and the Humanities, Forthcoming
Number of pages: 19 Posted: 09 Sep 2009 Last Revised: 14 Nov 2012
Darien Shanske
University of California, Davis - School of Law
Downloads 58 (429,597)

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Athens, democratic theory, open access orders, municipal incorporation

69.

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 Indiana University Maurer School of Law
Downloads 56 (436,780)

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

70.

States Should Quickly Reform Unemployment Insurance

TAX NOTES STATE, MAY 4, 2020
Number of pages: 4 Posted: 28 Jun 2020
Brian D. Galle, David Gamage, Erin A. Scharff and Darien Shanske
Georgetown University Law Center, Indiana University Maurer School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law and University of California, Davis - School of Law
Downloads 56 (436,780)

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unemployment insurance, tax

71.

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 55 (440,474)

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

72.

Agglomeration and State Personal Income Taxes: Time to Apportion (With Critical Commentary on New Hampshire’s Complaint Against Massachusetts)

Fordham Urban Law Journal, Forthcoming
Number of pages: 17 Posted: 31 Mar 2021 Last Revised: 15 Apr 2021
Darien Shanske
University of California, Davis - School of Law
Downloads 54 (444,076)

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73.

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 54 (444,076)

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

74.

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
Reuven S. Avi-Yonah, David Gamage, Darien Shanske and Kirk J. Stark
University of Michigan Law School, Indiana University Maurer School of Law, University of California, Davis - School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 53 (447,846)

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

75.

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 52 (451,612)

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

76.

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 52 (451,612)

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

77.

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

Number of pages: 4 Posted: 17 Feb 2021
David Gamage, Emmanuel Saez and Darien Shanske
Indiana University Maurer School of Law, University of California, Berkeley and University of California, Davis - School of Law
Downloads 51 (455,361)
Citation 2

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wealth tax, california

78.

The (Now Urgent) Case for State-Level Monitoring of Local Government Finances (or, One Way to Protect Localities from Trump's 'Potemkin Villages of Nothing')

NYU Journal of Legislation & Public Policy, Forthcoming
Number of pages: 39 Posted: 10 May 2017
Darien Shanske
University of California, Davis - School of Law
Downloads 51 (455,361)

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Municipal Finance, Municipal Debt, Financial Regulation, Local Government Law, Local Tax Policy

79.

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 49 (463,268)

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

80.

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 49 (463,268)

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affordable care act, adverse selection, health care tax

81.

Local Government Finance as Integrated System: The Uneasy Case for Using Special Districts in Real Estate Finance (A Response to Odinet's Super-Liens to the Rescue? A Case Against Special Districts in Real Estate Finance)

Washington and Lee Law Review Online, Vol. 72, No. 191, 2015, UC Davis Legal Studies Research Paper No. 475
Number of pages: 14 Posted: 31 Oct 2015 Last Revised: 14 Dec 2015
Darien Shanske
University of California, Davis - School of Law
Downloads 42 (492,904)

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special assessments, special district, real estate finance

82.

Attention Carbon Auditors: There is Low-Hanging Fruit in the Private Activity Bond Regulations

Tax Notes, Vol. 127, No. 693, 2010
Number of pages: 17 Posted: 17 Jul 2010
Darien Shanske
University of California, Davis - School of Law
Downloads 42 (492,904)

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assessments, private activity bonds, land-secured finance, sprawl

83.

States Can and Should Respond Strategically to Federal Tax Law

Ohio North University Law Review, Forthcoming
Number of pages: 16 Posted: 18 Jun 2019
Darien Shanske
University of California, Davis - School of Law
Downloads 41 (497,382)

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Tax Cut and Jobs Act, State Tax Policy, Federal Preemption

84.

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 (501,884)

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

85.

Brief of Six Members of Congress in Support of the Petitioner in South Dakota v. Wayfair (Certiorari)

Number of pages: 18 Posted: 07 Nov 2017 Last Revised: 11 May 2018
Alan B. Morrison and Darien Shanske
George Washington University - Law School and University of California, Davis - School of Law
Downloads 39 (506,516)

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86.

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 36 (520,600)

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tax, state tax reform, Tax Cuts and Jobs Act

87.

Thucydides and Law: A Response to Leiter

19 Legal Theory 282 (2013)
Number of pages: 24 Posted: 19 Apr 2012 Last Revised: 28 Jan 2017
Darien Shanske
University of California, Davis - School of Law
Downloads 32 (541,280)

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Thucydides, Brian Leiter, Legal Realism, Jurisprudence, Dworkin, Epieikeia

88.

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 Indiana University Maurer School of Law
Downloads 31 (546,553)

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

89.

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 Indiana University Maurer School of Law
Downloads 28 (563,506)

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

90.

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 27 (569,557)

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tax law, tax policy, fiscal federalism, tax cannibalization

91.

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

University of Michigan Journal of Law Reform, Forthcoming, Indiana Legal Studies Research Paper No. 443
Number of pages: 55 Posted: 02 Apr 2021
David Gamage, Darien Shanske, Gladriel Shobe and Adam B. Thimmesch
Indiana University Maurer 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 24 (588,606)

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

92.

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
Number of pages: 6 Posted: 20 Feb 2021
Grace Stephenson Nielsen, Gladriel Shobe, Darien Shanske and David Gamage
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 Indiana University Maurer School of Law
Downloads 24 (588,606)

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

93.

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 23 (595,109)

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tax law, tax policy, fiscal federalism, tax cannibalization

94.

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
Number of pages: 6 Posted: 20 Feb 2021
Gladriel Shobe, Grace Stephenson Nielsen, Darien Shanske and David Gamage
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 Indiana University Maurer School of Law
Downloads 21 (608,458)

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

95.

Brief of Four US Senators in South Dakota v. Wayfair (Merits)

Number of pages: 34 Posted: 14 May 2018
Darien Shanske and Alan B. Morrison
University of California, Davis - School of Law and George Washington University - Law School
Downloads 18 (628,830)

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sales and use tax collection, Quill, dormant commerce clause

96.

Proportionality as Hidden (But Emerging?) Touchstone of American Federalism: Reflections on the Wayfair Decision

22 Chapman Law Review 73 (2019)
Number of pages: 16 Posted: 13 Jun 2019
Darien Shanske
University of California, Davis - School of Law
Downloads 16 (642,746)

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Dormant Commerce Clause, Federalism, Sales and Use Taxes, Proportionality Principle

97.

Brief of Constitutional Law Scholars in North Carolina v. Kaestner

Number of pages: 27 Posted: 27 Mar 2019
Allan Erbsen, Darien Shanske and Alan B. Morrison
University of Minnesota - Twin Cities - School of Law, University of California, Davis - School of Law and George Washington University - Law School
Downloads 16 (642,746)

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Taxation of Trusts; Due Process Clause; Dormant Commerce Clause

98.

A Brief Theory of Taxation and Framework Public Goods

Tax Justice and Tax Law: Understanding Unfairness in Tax Systems (Cogan and Harris Eds.), Forthcoming
Number of pages: 12 Posted: 26 Apr 2021
Darien Shanske
University of California, Davis - School of Law
Downloads 15 (649,984)

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tax policy, distributive justice

99.

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 15 (649,984)
Citation 1

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

100.

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 15 (649,984)

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

101.

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 Indiana University Maurer School of Law
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State Taxes, Digital Advertising, Maryland, Internet Tax Freedom Act, Discriminatory Taxes, Electronic Commerce