Category: Tax Law
Nov. 10, 2025
Mizzou Tax Law Colloquium hosts professors presenting on taxing AI
On Nov. 12, David Elkins (Netanya) + Mirit Eyal (Alabama) will present the draft paper, “Toward AI Tax Personhood”, 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 draft…
Nov. 3, 2025
Mizzou Tax Law Colloquium hosts Tulane professor
On Nov. 5, Steven Sheffrin (Tulane) will present the draft paper, “Taxpayer Realization and Economic Welfare”, 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 draft paper. Anyone who…
Oct. 10, 2025
Mizzou Tax Law Colloquium to host San Diego professor
On Oct 15 (Wednesday), Miranda Perry Fleischer (San Diego), will present the draft paper, “Equality of Opportunity and a Universal Child Allowance”, 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…
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. 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.