Sep. 23, 2025

Professor Gamage publishes article urging states to capture revenue moved overseas

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. This essay argues that U.S. states should adapt their tax codes to capture revenue from multinational corporations that artificially shift profits to overseas tax havens – a practice that costs states billions in lost tax revenue annually. The authors explain that a recent federal tax reform (converting GILTI to NCTI) strengthened tools to combat this profit shifting. The essay then explains why and how state governments should conform to this federal tax law…

Sep. 19, 2025

Mizzou Tax Law Colloquium hosts Yale and Columbia Law professors

On Sep 24 (Wednesday), Ed Fox (Michigan), Zach Liscow (Yale) and Michael Love (Columbia), will present the draft paper, “Corporate vs. Pass Through Taxation: the Role of Economic Rents and Legibility”, 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…

Sep. 17, 2025

Professor Gamage presents at economic symposium

On Sept. 16, Professor David Gamage presented at the Anthropic Economic Futures Symposium in Washington DC, along with the CEO of Anthropic: Dario Amodei, co-founder of Anthropic: Jack Clark, and a number of others.  Anthropic is one of the leading AI companies, the maker and owner of Claude AI. The symposium featured policymakers, researchers, and industry leaders examining artificial intelligence’s profound impact on economic futures. It included presentations from awardees selected through our symposium application process, alongside insights from leading voices in academia, the policy community, and technology. The symposium was co-hosted with the McCourt School of Public Policy at…

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…

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.

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…

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.

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.

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…