Nov. 4, 2024

David Gamage presents at Florida Tax Review symposium

On Nov. 2, Professor David Gamage along with John Brooks from Fordham Law School, presented on their paper “Moore Questions, Some Answers: Fixing the Personal Tax System Despite Constitutional Constraints.”…

Oct. 21, 2024

Mizzou Law Health Law Colloquium: Professor Daniel Shaviro

Professor Daniel Shaviroof NYU Law will present his new draft paper, NEW FRONTIERS IN MEDICINE AND THE INCOME TAX’S ROLE AS A BACKUP HEALTH INSURANCE SYSTEM“, as part of the Mizzou Law Health Law Colloquium, on October 23, from 4:20 to 5:20 pm Central Time. The Mizzou Law Health Law Colloquium is convened by Professor David Gamage of Mizzou Law. Some of the speaker sessions will be closed to only Professor Gamage and his Mizzou health law students. Other sessions will be open to guest participants via zoom. This presentation will be open to guest participants via zoom. Anyone who…

Oct. 3, 2024

Mizzou Law to host preeminent scholar at Health Law Colloquium

Professor Barak Richman of the George Washington University School of Law and of Duke University, will present his new draft paper, “Hiding in Plain Sight: ERISA’s Cure for the $1.5 Trillion Health Benefits Market”, co-authored with Amy Monahan, as part of the Mizzou Law Health Law Colloquium, on October 9th, from 4:20 to 5:20 pm Central Time. The Mizzou Law Health Law Colloquium is convened by Professor David Gamage of Mizzou Law. Some of the speaker sessions will be closed to only Professor Gamage and his Mizzou health law students. Other sessions will be open to guest participants via…

June 20, 2024

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/. 

June 13, 2024

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/…

June 3, 2024

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).

May 23, 2024

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/.

May 8, 2024

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.

April 22, 2024

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.

March 26, 2024

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