Showing Publications By: David Gamage
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)
Though Money Moves: Taxing the Wealthy at the State Level
(work-in-progress, draft manuscript available upon request)
Tax Base Diversification as an Enforcement Tool
AMERICAN LAW AND ECONOMICS REVIEW
The Policy and Politics of Alternative Minimum Taxes
77 NATIONAL TAX JOURNAL 467 (2024).
The Original Meaning of the Sixteenth Amendment
102 WASHINGTON UNIVERSITY LAW REVIEW 1 (2024).
Testimony on Vermont H. 827 – An Act Relating to Applying Personal Income Tax to Unrealized Gains
University of Missouri School of Law Legal Studies Research Paper No. 2024-02 (2024).
Why States Should Conform to the New Corporate AMT
107 TAX NOTES STATE 601 (2023).
Did the Washington Supreme Court Rule Correctly on the Capital Gains Tax?
108 TAX NOTES STATE 516 (2023).
Solving the Valuation Challenge: The ULTRA Method for Taxing Extreme Wealth
72 DUKE LAW JOURNAL 1257 (2023).