About David Gamage

Professor David Gamage is a scholar of tax law and policy and also of health law and policy. He has written extensively on tax and budget policy at both the U.S. state and federal levels, as well as on tax theory, fiscal federalism, and the intersections between taxation and health care. Professor Gamage is ranked among the top 10 most-cited U.S. tax law scholars and is the youngest scholar on that top-10 list. He is also ranked as the fifth most-downloaded U.S. tax law scholar.

Gamage has authored or coauthored over 90 scholarly articles and essays. His scholarship has appeared in a range of journals, including the peer-reviewed Tax Law Review and Public Finance Review, and the flagship law reviews of the University of Chicago, the University of California, Duke, and Northwestern Law Schools. His casebook, Taxation: Law, Planning, and Policy, is published by Carolina Academic Press.

From 2010 through 2012, Gamage served as special counsel to the U.S. Department of the Treasury, Office of Tax Policy. In that position, he administered the individual income tax portfolio of the Treasury Department’s Tax Legislative Counsel, and he oversaw the drafting of all individual income tax regulations and executive branch initiatives related to the individual income tax. Gamage’s position primarily involved the drafting and implementation of tax provisions of the Affordable Care Act (“Obamacare”).

Since returning to academia in 2012, Gamage has served on a tax reform commission for the state of California and has regularly advised other state and federal policymakers on tax and health policy. Recently, Professor Gamage has helped draft tax reform legislation for the federal government and for the states of California, Illinois, New York, and Vermont, and has advised on numerous other federal and state level legislative and regulatory proposals for tax and health law reform. Gamage has also been a lead author on Supreme Court amicus briefs at both the federal and state levels.

Professor Gamage was recruited to join the Missouri Law faculty as part of the MizzouForward program, an ongoing effort to strengthen innovation in research disciplines across the Mizzou campus. Previously, Gamage held the William W. Oliver Chair in Tax Law at Indiana University—Bloomington, Maurer School of Law, where he taught for seven years. For the nine years prior to that, from 2007 to 2016, Gamage was a Professor at the University of California—Berkeley, School of Law. Professor Gamage has also taught as a visiting professor at the Duke University School of Law and at the Georgetown University Law Center, and as an Emerging Scholars Program Fellow at the University of Texas—Austin, School of Law.

Latest News Featuring David Gamage

• Professor Gamage presents two papers at UCI Tax Symposium
• Professor David Gamage publishes forthcoming article on Sixteenth Amendment
• Faculty Spotlight — Meet David Gamage
• Professor David Gamage Publishes Article in California Law Review
• David Gamage in the News

Latest Publications from David Gamage

• The Original Meaning of the Sixteenth Amendment
• Testimony on Vermont H. 827 – An Act Relating to Applying Personal Income Tax to Unrealized Gains
• The Policy and Politics of Alternative Minimum Taxes
• Tax Base Diversification as an Enforcement Tool
• Though Money Moves: Taxing the Wealthy at the State Level