Professor David Gamage Cited in Supreme Court Concurrence

Professor David Gamage was cited by U.S. Supreme Court Justice Ketanji Brown Jackson in her concurrence to the decision in the Moore case that was issued on June 20, 2024. In her opinion, Justice Brown Jackson cited the amicus brief co-authored by Professor Gamage and John R. Brooks, which pointed out that an artificial limit on Congress’s taxing power appears nowhere in the Sixteenth Amendment. For more on the decision, visit: https://www.theusconstitution.org/news/in-narrow-ruling-supreme-court-rejects-baseless-effort-to-shield-corporate-derived-income-from-taxation/. 

Professor David Gamage has article reviewed on JOTWELL

Professor David Gamage recently had his article, The Original Meaning of the Sixteenth Amendment reviewed on the Jotwell blog. To read the full review, click here: https://tax.jotwell.com/an-original-take-on-the-original-meaning-of-the-sixteenth-amendment/…

Professor David Gamage presents and Northwestern conference

Professor David Gamage attended a conference for Tax Professors Tenured 1-15 years at Northwestern University, where he presented his recent paper “Money Moves: Taxing the Wealthy at the State Level, 112 Calif. L. Rev. __ (2025) (with Brian D. Galle (Georgetown) & Darien Shanske (UC-Davis).

Professor David Gamage’s recent article reviewed in Jotwell

Professor David Gamage recently had his article, Wage Enslavement: How the Tax System Holds Back Historically Disadvantaged Groups of Americans reviewed on the Jotwell blog. To read the full review, click here: https://trustest.jotwell.com/towards-tax-and-racial-and-equal-justice/.

David Gamage publishes two pieces on California’s budget deficit

Professor David Gamage, the Law School Foundation Distinguished  Professor of Tax Law & Policy, published two new articles, Part I and Part II in a series, on the budget deficit faced by the state of California. In his articles, coauthored by Darien Shanske at UC-Davis School of Law, Gamage examines the budget deficit and proposes solutions. Both pieces serve as cover articles in different issues of Tax Notes States. Part I can be found here: https://www.taxnotes.com/tax-notes-state/2024-03-18 and Part II can be read here: https://www.taxnotes.com/tax-notes-state/2024-03-25.

Professor Gamage presents two papers at UCI Tax Symposium

Professor David Gamage presented two papers he coauthored at the 6th Annual UCI Law – Taylor Nelson Amitrano, LLP Tax Symposium on April 18. Prof. Gamage’s papers, “What is Income Under the Constitution?” and “Money Moves: Taxing the Wealthy at the State Level” look at the constitutional definition of income and outline frameworks for state-level wealth taxes.

Professor David Gamage publishes forthcoming article on Sixteenth Amendment

Professor David Gamage has published an article in a forthcoming issue of the Washington University Law Review. Gamage’s article, “The Original Meaning of the Sixteenth Amendment,” he argues that according to the original meaning of the Sixteenth Amendment, current approaches to constitutional tax questions are wrong. He says focus of the Sixteenth Amendment and of the Congressional income tax power is not “income” per se, but rather “taxes on incomes, from whatever source derived.” The article was co-authored by John Brooks of the Fordham University School of Law. To read the full article, visit: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4737106

Faculty Spotlight — Meet David Gamage

It’s been said that nothing in this life is certain except death and taxes — but for Mizzou Law’s newest professor, the legal implications of taxation are a fascinating “puzzle” that bridges the gap between the government and the people. David Gamage has always been interested in the worlds of academia, law and economic policy. He began his academic career by earning a bachelor’s and master’s degree in just four years and then worked in management consulting before returning to law school. ‘It didn’t actually occur to me in undergrad that one could just be a law professor,” Gamage…

Professor David Gamage Publishes Article in California Law Review

David Gamage, the Law School Foundation Distinguished Professor of Law, has had a forthcoming article accepted for publication in the California Law Review. The article, “Money Moves: Taxing the Wealthy at the State Level,” relates to Professor Gamage’s work on state-level tax reforms for which he testified recently in front of the Vermont House Committee of Ways and Means. His article is co-written by Brian Galle of the Georgetown University Law Center and Darien Shanske of the UC-Davis School of Law. The full article is available to be read here: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4722043.

David Gamage in the News

David Gamage, the Law School Foundation Distinguished Professor of Law at Mizzou Law, is a national leader in tax law and health law policy. He has appeared in dozens of media outlets in recent years as an expert in these areas. Here are some of his recent media appearances. 2023: Research profiled “Moore v. United States and the Original Meaning of Income,” Law and Humanities Blog ( 08-02-2023 ); Cited in “A New Supreme Court Case Could Make It Even Harder to Tax the Superrich,” Jacobin ( 06-30-2023 ); Quoted in Moore Cert Spurs Bets on Supreme Court’s Intention,” Tax Notes…