Nov. 3, 2025

Mizzou Tax Law Colloquium hosts Tulane professor

On Nov. 5, Steven Sheffrin (Tulane) will present the draft paper, “Taxpayer Realization and Economic Welfare”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. The Mizzou Law Tax Policy Colloquium is convened by Professor David Gamage of Mizzou Law. Most sessions will be open to guest participants via zoom, from 2:00 to 3:15 pm Central Time.  This session will be open to guest participants via zoom. Anyone who would like to join as a guest participant should e-mail Professor Gamage directly at dgamage@missouri.edu for details, the zoom login, and to be sent the draft paper. Anyone who…

Oct. 29, 2025

“Billionare tax” designed by Mizzou Law professor added to California ballot

A tax reform measure designed to tax the ultra wealthy in order to help fund Medicaid has been added to the ballot in California. The measure was developed by Professor David Gamage along with co-designer Professor Darien Shanske of the UC-Davis School of Law. The measure proposes a one-time, emergency 5% tax on billionaires in the state of California. The funds would be used to help prevent a statewide healthcare system collapse and to stop emergency rooms from closing their doors due to pending cuts to federal Medicaid funding.  “With federal tax cuts for the ultra-wealthy now squeezing health…

Oct. 8, 2025

Professor Gamage’s paper highlighted as one of best recent works in Trusts and Estates

Professor David Gamage, along with coauthors Brian Galle and Bob Lord, had their recent paper, “Taxing Dynasties,” highlighted in Jotwell as one of the best recent scholarly works relating to Trusts and Estates. In his review in Jotwell, Kent Schenkel writes that Gamage et. al “proposed a meticulous, politically savvy, and technically brilliant prescription” for keeping the wealthy from avoiding estate taxes. Read the full piece here.

Sep. 4, 2025

Mizzou Tax Law Colloquium hosts Albany Professor

On Sep 8 (Monday), Zhaoyi Li (Albany) will present the draft paper, “The Fiscal Theory of Corporate Governance” , at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. The Mizzou Law Tax Policy Colloquium is convened by Professor David Gamage of Mizzou Law. Most sessions will be open to guest participants via zoom, from 2:00 to 3:15 pm Central Time.  This session will be open to guest participants via zoom. Anyone who would like to join as a guest participant should e-mail Professor Gamage directly at dgamage@missouri.edu for details, the zoom login, and to be sent…

July 10, 2025

Professor David Gamage publishes article on e-commerce tax communication

Professor David Gamage published a University of Missouri School of Law Legal Studies Research Paper reporting research results from a study analyzing the tax communication practices of top e-commerce retailers and marketplaces. In the article, Gamage found a spectrum of tax communication practices, including many e-commerce businesses that did not collect sales tax did still inform customers about potential use tax obligations, though the transparency of this information varied. To read the full article, click here.

July 8, 2025

Professor Gamage publishes article analyzing state business taxation

Professor David Gamage published a University of Missouri School of Law Legal Studies Research Paper examining tax scholar Karl E. Frieden’s arguments against strengthening state corporate income tax. In his article, “Beyond Blinders and Boomerangs: Assessing State Business Taxation,” Gamage argues that while Frieden does raise some valid points about the efficiency of specific tax design choices, his core argument fundamentally misconstrues the central issues: the ultimate incidence of business taxes, the pursuit of equity and efficiency, and the importance of combating harmful tax avoidance. To read the full paper, click here.

June 26, 2025

Professor Gamage publishes paper on estate taxation

Professor David Gamage has published a new paper in the University of Pennsylvania Law Review discussing policies for estate taxation of mega-wealthy families. In his paper, “Taxing Dynasties,” Gamage and his co-authors analyze proposed tax reforms to prevent estate tax dodging among the super wealthy and find that those reforms would not suffice in curbing intergenerational transmission of vast wealth. The authors also suggest key criteria for transfer-tax reforms that would be successful in preventing estate tax dodging. To read the full article, visit here.

April 25, 2025

NYU professor to present in tax law colloquium

On Wednesday, April 30, Daniel Hemel (NYU Law) will present his draft paper – “Formalism, Functionalism, and Nonfunctionalism in the Constitutional Law of Tax” – at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. The Mizzou Law Tax Policy Colloquium is convened by Professor David Gamage of Mizzou Law. Most sessions will be open to guest participants via zoom, from 2:00 to 3:15 pm Central Time.  This session will be open to guest participants via zoom. Anyone who would like to join as a guest participant should e-mail Professor Gamage directly at dgamage@missouri.edu for…

April 17, 2025

Duke Law professor to speak at Tax Colloquium

On Wednesday, April 23, Shu-Yi Oei (Duke Law) will present her draft paper – “GLOBAL TAX DECLUTTERING” (with Diane Ring (Boston College Law) – at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. The Mizzou Law Tax Policy Colloquium is convened by Professor David Gamage of Mizzou Law. Most sessions will be open to guest participants via zoom, from 2:00 to 3:15 pm Central Time.  This session will be open to guest participants via zoom. Anyone who would like to join as a guest participant should e-mail Professor Gamage directly at dgamage@missouri.edu for details, the zoom login, and…

April 10, 2025

Northwestern law professor to present at Tax Colloquium

On Wednesday, April 16, Conor Clarke (Wash U Law) will present his draft paper – “Apportioned Direct Taxes” (with Ari Glogower (Northwestern Law)) – at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. The Mizzou Law Tax Policy Colloquium is convened by Professor David Gamage of Mizzou Law. Most sessions will be open to guest participants via zoom, from 2:00 to 3:15 pm Central Time. However, this session will be presented live, not via zoom, and is thus only open to those who can attend in person. Anyone who would like to join as a…