Showing Publications By: David Gamage
Strategic Nonconformity to the TCJA, Part I: Personal Income Taxes
97 TAX NOTES STATE 17 (2020).
Strategic Nonconformity, State Corporate Income Taxes, And the TCJA: Part II
97 TAX NOTES STATE 123 (2020).
The Case for State Borrowing as a Response to the Current Crises
97 TAX NOTES STATE 1337 (2020).
Why States Should Consider Expanding Sales Taxes to Services
98 TAX NOTES STATE 1349 (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).