Showing Publications By: David Gamage
Taxing Dynasties
174 UNIVERSITY OF PENNSYLVANIA LAW REVIEW __ (forthcoming 2026).
Tax Base Diversification as an Enforcement Tool
26 AMERICAN LAW AND ECONOMICS REVIEW (forthcoming 2025)
Money Moves: Taxing the Wealthy at the State Level
112 CALIFORNIA LAW REVIEW __ (forthcoming 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)
Coping With California’s Deficit, Part 1: Borrowing and Taxes
111 STATE TAX NOTES 903 (2024)
The Income Tax Collapse: ‘Buy, Borrow, Die’ and Beyond
under contract with Oxford University Press, partial draft manuscript available upon request
“From Whatever Source Derived”: The Sixteenth Amendment and Congress’s Income Tax Power
(work-in-progress, draft manuscript available upon request)