Showing Publications By: David Gamage
Billionaire Mark-to-Market Reforms: A Response to Susswein and Brown
176 TAX NOTES FEDERAL 555 (2022).
Phased Mark-to-Market for Billionaire Income Tax Reforms
176 TAX NOTES FEDERAL 1875 (2022).
Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Tax Reform
100 NORTH CAROLINA LAW REVIEW 487 (2022).
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).