About David Gamage

Professor David Gamage was recruited to join the Missouri Law faculty in 2024 as part of the MizzouForward program. Prior to that, Gamage held the William W. Oliver Chair in Tax Law at Indiana University, Maurer School of Law, where he taught for seven years. For the nine years preceding his move to Indiana, Gamage was a professor at the University of California—Berkeley, School of Law. Professor Gamage has also taught as a visiting professor at the Duke University School of Law and at the Georgetown University Law Center, and as a visiting assistant professor at the University of Texas, School of Law.

Gamage is a scholar of tax law and policy and of health law and policy. He has written extensively on tax and budget policy at both the U.S. federal and state levels, as well as on tax theory, fiscal federalism, public finance, and the intersections between taxation and health care.  

Gamage is ranked among the top 10 most-cited U.S. tax law scholars and is the youngest scholar on that top 10 list. He is also ranked as the twenty-sixth all-time law author and as the third all-time tax professor on the Social Science Research Network.

Gamage has authored or coauthored over 90 scholarly articles and essays. His scholarship has appeared in a range of journals, including the peer-reviewed American Law and Economics Review, National Tax Journal, Public Finance Review, and Tax Law Review, and the flagship law reviews of the University of California, University of Chicago, University of Pennsylvania, Duke, Northwestern, and Washington University Law Schools. His casebook, Taxation: Law, Planning, and Policy, is published by Carolina Academic Press.

From 2010 through 2012, Gamage served as special counsel to the U.S. Department of the Treasury, Office of Tax Policy. In that position, he administered the individual income tax portfolio of the Treasury Department’s Tax Legislative Counsel, and he oversaw the drafting of all individual income tax regulations and executive branch initiatives related to the individual income tax. Gamage’s position primarily involved the drafting and implementation of tax provisions of the Affordable Care Act (“Obamacare”).

Gamage regularly advises federal and state policymakers on tax and health policy. Recently, Professor Gamage has helped draft tax reform legislation for the federal government and for the states of California, Illinois, New York, and Vermont, and has advised on numerous other federal and state level legislative and regulatory proposals for tax and health law reform. Gamage has also been a lead author on Supreme Court amicus briefs at both the federal and state levels, and has been cited by the US Supreme Court as well as by lower courts.

Educational Background

• BA, Stanford University
• MA, Economic and Organizational Sociology, Stanford University
• JD, Yale Law School

Recent Publications

• The Income Tax Collapse: ‘Buy, Borrow, Die’ and Beyond
  under contract with Oxford University Press, partial draft manuscript available upon request
• “From Whatever Source Derived”: The Sixteenth Amendment and Congress’s Income Tax Power
  (work-in-progress, draft manuscript available upon request)
• Though Money Moves: Taxing the Wealthy at the State Level
  (work-in-progress, draft manuscript available upon request)