Showing Publications By: David Gamage
State Responses to Federal Tax Reform: Charitable Tax Credits
158 TAX NOTES 641 (2018).
Why (and How) States Should Tax the Repatriation
88 STATE TAX NOTES 317 (2018).
Caveat IRS: Problems with Abandoning the Full Deduction Rule
159 TAX NOTES 807 (2018).
Wayfair and the Retroactivity of Constitutional Holdings
88 STATE TAX NOTES 511 (2018).
The Future of SALT: A Broader Picture
88 STATE TAX NOTES 1275 (2018).
Wayfair: Substantial Nexus and Undue Burden
89 STATE TAX NOTES 447 (2018).
Wayfair: Sales Tax Formalism and Income Tax Nexus
89 STATE TAX NOTES 975 (2018).
Wayfair: Marketplaces and Foreign Vendors
90 STATE TAX NOTES 18 (2018).
Why a State-Level Carbon Tax Can Include Border Adjustments
83 STATE TAX NOTES 583 (2017).
Strengthening the Case for a State-Level Carbon Tax With Border Adjustments
83 STATE TAX NOTES 911 (2017).