Published on April 22, 2024

Professor David Gamage presented two papers he coauthored at the 6th Annual UCI Law – Taylor Nelson Amitrano, LLP Tax Symposium on April 18.

Prof. Gamage’s papers, “What is Income Under the Constitution?” and “Money Moves: Taxing the Wealthy at the State Level” look at the constitutional definition of income and outline frameworks for state-level wealth taxes.