Showing Publications By: David Gamage
Taxation and the Constitution, Reconsidered
76 TAX LAW REVIEW 75 (2022).
How States Should Now Consider Expanding Sales Taxes to Services
99 TAX NOTES STATE 45 (2021).
Is New York’s Mark-to-Market Act Unconstitutionally Retroactive?
99 TAX NOTES STATE 541 (2021).
Maryland’s Digital Tax and the ITFA’s Catch-22
100 TAX NOTES STATE 141 (2021).
Weathering State and Local Budget Storms: Fiscal Federalism with an Uncooperative Congress
55 UNIVERSITY OF MICHIGAN JOURNAL OF LAW REFORM 309 (2021).
Tax Cannibalization by State Corporate Taxes: Revised Estimates
95 TAX NOTES STATE 487 (2020).
Tax Cannibalization by State Corporate Taxes: Policy Implications
95 TAX NOTES STATE 161 (2020).
The Ordinary Diet of the Law: How to Interpret Public Law 86-272
96 TAX NOTES STATE 161 (2020).
How the Federal Reserve Should Help States and Localities Right Now
96 TAX NOTES STATE 765 (2020).
States Should Quickly Reform Unemployment Insurance
96 TAX NOTES STATE 635 (2020).