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. 9, 2025

Mizzou Tax Law Colloquium hosts UCI and UNC professors

On Sep. 10, Josh Blank (UCI) and Leigh Osofsky (UNC), will present the draft paper, “Audit Guides and the Administrative State”, 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…

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…

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 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…