Showing Publications By: David Gamage
From Premiums to Taxes: Financing Strategies for Single-Payer Health Care
40:1 Journal of Law and Health __ (forthcoming)
The Federal Taxing Power in Its New Constitutional Era
TAX LAW REVIEW __ (forthcoming)
Against Doctrinal Siloing: Harmonizing Fiscal Federalism and the U.S. Constitution
103 WASHINGTON UNIVERSITY LAW REVIEW 1993 (2026)
Confronting the Tax-and-Oligarchy Catch-22
__ ILLINOIS LAW REVIEW __ (forthcoming 2026)
Expert Report on Valuation of Controlling Shares of Publicly Traded Companies Under the California Billionaire Tax Act (CBTA)
University of Missouri School of Law Legal Studies Research Paper No. 2026-04
Correcting the Record: Responding to Some Legal Arguments About the 2026 Billionaire Tax Act
University of Missouri School of Law Legal Studies Research Paper No. 2026-02
Expert Report On The California 2026 Billionaire Tax: Revenue, Economic, and Constitutional Analysis
University of Missouri School of Law Legal Studies Research Paper No. 2026-01
Taxing Dynasties
174 UNIVERSITY OF PENNSYLVANIA LAW REVIEW 1243 (2026).
NCTI is the New GILTI, and States Should Still Conform
117:12 TAX NOTES STATE 799 (Sept 22, 2025)