Showing Publications By: David Gamage
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).
Wage Enslavement: How the Tax System Holds Back Historically Disadvantaged Groups of Americans
110 KENTUCKY LAW JOURNAL 665 (2021-2022).
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).