Category: Prof. David Gamage

Hulston Courtyard

Sep. 12, 2025

Mizzou Tax Law Colloquium hosts Loyola professor

On Sep. 17 (Wednesday), Ellen Aprill (Loyola) will present the draft paper, “Revoking Tax-Exemption for Pursuit of DEI and Other Alleged Forms of Discrimination”, 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…

david gamage

Sep. 10, 2025

Professor Gamage publishes article on how states should respond to corporate profit shifting

Professor David Gamage, along with co-author Darien Shanske of the University of California-Davis School of Law, published an article in the September issue of Tax Notes State. In their article, Gamage and Shanske explore how states should respond to the persistent challenge of corporate profit shifting. To read the full article, click here.

hulston hall

Aug. 27, 2025

Mizzou Law Tax Colloquium announced, begins with presentation from Emory professor

On Aug. 27, Alex Zhang (Emory) will present his draft paper, “Racial Integration and Tax Exemption”, 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…

david gamage

July 17, 2025

Professor David Gamage publishes article on state fiscal resilience

Professor David Gamage published a University of Missouri School of Law Legal Studies Research Paper discussing challenges facing state governments as federal policy shifts, threatening revenue losses and increased service demands. In his article, Professor Gamage and his co-author Darien Shanske from UC-Davis School of Law propose a seven-step framework for state fiscal resilience. Click here to read the full article.

david gamage

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.

the front door of hulston hall

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…

Hulston Courtyard

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…

outside hulston hall in the spring

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…

Hulston Hall

April 3, 2025

San Diego law professor to present in Tax Law Policy Colloquium

On Wednesday, April 9, Adam Kern (San Diego Law) will present his draft paper – “The Hole in the Global Minimum 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 details, the…

david gamage

April 1, 2025

Professor Gamage testifies on wealth tax reforms before the Washington State Senate

Professor David Gamage, one of the most cited tax scholars in the world, testified this week before the Washington State Senate on proposed wealth tax reforms. “Senate Bill 5797 represents a sound policy direction for Washington State. Taxing extraordinary wealth is not only feasible but is also a necessary tool for achieving a fairer tax system and securing sustainable revenue for vital public investments like education,” Gamage said in his testimony. “The arguments against such taxes based on taxpayer flight are empirically weak and largely ignore the effectiveness of modern design features in addressing avoidance and administrative challenges.