Published on Jan. 19, 2024

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 of Law. “He is in the highest echelon of tax law and policy scholars in the country. In addition to being one of the most highly cited tax professors, his work in tax and health law has had significant impact on federal and state policymakers. I could not be more thrilled about his joining the faculty.”

Professor David Gamage is a scholar of tax law and policy as well as health law and policy. He has written extensively on tax and budget policy at both the U.S. state and federal levels, as well as on tax theory, fiscal federalism, and the intersections between taxation and health care. Professor Gamage is ranked among the top ten most-cited U.S. tax law scholars and is the youngest scholar on that top ten list. He is also ranked as the fifth-most downloaded U.S. tax law scholar.

Gamage has authored or coauthored over 90 scholarly articles and essays. His scholarship has appeared in a range of journals, including the peer-reviewed Tax Law Review and Public Finance Review, and the flagship law reviews of the University of Chicago, the University of California, Duke, and Northwestern Law Schools. His casebook, Taxation: Law, Planning, and Policy, is published by Carolina Academic Press. His newest forthcoming draft book, The Income Tax Collapse: ‘Buy, Borrow, Die’ and Beyond, co-authored with Edward McCaffery, is under contract with Oxford University 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”).

Since returning to academia in 2012, Gamage has served on a tax reform commission for the state of California and has regularly advised other state and federal 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.

Prior to his position at the Indiana University Maurer School of Law, where he was a professor for the past seven years, Professor Gamage spent the nine years as 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 an Emerging Scholars Program Fellow as the University of Texas School of Law.