Showing Publications By: David Gamage
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).
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).