Showing Publications By: David Gamage
Taxing Dynasties
174 UNIVERSITY OF PENNSYLVANIA LAW REVIEW __ (forthcoming 2026).
Profit Shifting and the States: A Short Primer
117 TAX NOTES STATE 655 (Sept 8, 2025)
Assessing the Tax Communications of E-Commerce Vendors, Part II
116:7 STATE TAX NOTES 449 (May 19, 2025)
Moore Questions, Some Answers: Fixing the Personal Tax System Despite Constitutional Constraints
28:2 FLORIDA TAX REVIEW 381 (2025)
Tax Base Diversification as an Enforcement Tool
26 AMERICAN LAW AND ECONOMICS REVIEW __ (forthcoming 2025)
Money Moves: Taxing the Wealthy at the State Level
113 CALIFORNIA LAW REVIEW 635 (2025)
Winter Is Coming: What States Should Do Now, Part I
116 TAX NOTES STATE 297 (May 5, 2025)
Assessing the Tax Communications of E-Commerce Vendors, Part I
116 TAX NOTES STATE 87 (April 14, 2025)
Beyond Blinders and Boomerangs: Assessing State Business Taxation
115 TAX NOTES STATE 753 (March 17, 2025)
Coping With California’s Deficit, Part 2: Permissible Borrowing
111 TAX NOTES STATE (2024)