Showing Publications By: David Gamage
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 __ (forthcoming 2026).
NCTI is the New GILTI, and States Should Still Conform
117:12 TAX NOTES STATE 799 (Sept 22, 2025)
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)