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

March 15, 2024

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…

March 7, 2024

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.

March 5, 2024

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…

Feb. 6, 2024

Professor David Gamage Listed As a Top 5 Most Downloaded Tax Law Professor

Professor David Gamage has been ranked the fifth-most downloaded tax law professor in the United States in 2023, as reported by TaxProf Blog. Professor Gamage’s scholarly articles received 4,259 downloads last year, ranking him in the top five of the 50 most downloaded professors in the country.

Jan. 31, 2024

Prof. David Gamage to Testify before Vermont House Committee

Professor David Gamage, the Law School Foundation Distinguished Professor of Tax Law and Policy, will testify via Zoom on Jan. 31 before the Vermont House Committee of Ways and Means on a tax reform proposal that he and coauthors Brian Galle and Darien Shanske designed. The New York Times wrote about this proposed Vermont “wealth tax” reform earlier in January: click here to read that story. This is the latest state wealth tax or mark-to-market reform proposal that Prof. Gamage and his coauthors have designed and drafted, following earlier proposals for California, Illinois, New York, and Washington State.

Jan. 19, 2024

Professor David Gamage Joins Mizzou Law Faculty

Officials at the University of Missouri School of Law are excited to announce Professor David Gamage has joined Mizzou Law, starting this January as the Law School Foundation Distinguished Professor of Tax Law & Policy. Professor Gamage joins Mizzou Law from Indiana University’s Maurer School of Law, where he held the William W. Oliver Chair in Tax Law. Professor Gamage’s hire is a part of the MizzouForward program, an ongoing effort to strengthen innovation in research disciplines across the Mizzou campus. “David Gamage is a transformational hire for Mizzou Law,” said Paul Litton, dean of the MU School…