Publications

Showing Publications By: David Gamage

Assessing the Tax Communications of E-Commerce Vendors, Part II

116:7 STATE TAX NOTES 449 (May 19, 2025)

Tax Base Diversification as an Enforcement Tool

26 AMERICAN LAW AND ECONOMICS REVIEW __ (forthcoming 2026)

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)

The Income Tax Collapse: ‘Buy, Borrow, Die’ and Beyond

under contract with Oxford University Press, partial draft manuscript available upon request