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: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=5193668…

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…

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…

March 13, 2025

Emory Law professor to present at Tax Colloquium

On Wednesday, March 19th, Alex Zhang (Emory Law) will present his draft paper – “The Other Taxation”– 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…

March 6, 2025

Indiana and UCONN professor to present at Mizzou Law tax colloquium

On Wednesday, March 12th, Goldburn Maynard (Indiana University Kelley School of Business, but moving to the University of Connecticut School of Law) will present his draft paper – “Penalizing Precarity”– 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…

Feb. 27, 2025

Washington Law professor to present at Mizzou Law Tax Colloquium

On Wednesday, March 5th, Shannon McCormack (Washington Law) will present her draft paper – “America’s Failure to Rescue Parents: A Narrative of Inequitable Tax ‘Reform’” – 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…

Feb. 20, 2025

Georgetown Law professor to present at Mizzou Law Tax Colloquium

On Wednesday, February 26th, Brian Galle (Georgetown Law) will present his draft paper – “How to Tax the Rich: Options for 2025 and Beyond” – 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…