Showing Publications By: David Gamage
Why States Should Consider Expanding Sales Taxes to Services
TAX NOTES STATE (2020).
Taxation: Law, Planning, and Policy
(Carolina Academic Press, 3rd ed., 2019).
Why States Should Tax the GILTI
91 STATE TAX NOTES 751 (2019).
Why States Can Tax the GILTI
91 STATE TAX NOTES 967 (2019).
On Yang’s Proposed Federal Tax On Subnational Tax Incentives
94 STATE TAX NOTES 25 (2019).
States Should Conform to GILTI, Part 3: Elevator Pitch and Q&A
94 STATE TAX NOTES 121 (2019).
Will States Step Up in 2020? We Hope So
94 STATE TAX NOTES 977 (2019).
Taxing E-Commerce in the Post-Wayfair World
58 WASHINGTON UNIVERSITY JOURNAL OF LAW AND POLICY 71 (2019).
The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation
103 MINNESOTA LAW REVIEW 1439 (2019).
Charitable Contributions in Lieu of SALT Deductions
87 STATE TAX NOTES 973 (2018).