Showing Publications By: David Gamage
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)
Coping With California’s Deficit, Part 1: Borrowing and Taxes
111 TAX NOTES STATE 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)
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).