Showing Publications By: David Gamage
The American Health Care Act Would Toss the States a Hot Potato
84 STATE TAX NOTES 579 (2017).
A New Theory of Equitable Apportionment
85 STATE TAX NOTES 267 (2017).
How States Can Respond to the AHCA: Using The McCarran-Ferguson Act
85 STATE TAX NOTES 367 (2017).
Using Taxes to Support Multiple Health Insurance Risk Pools
85 STATE TAX NOTES 871 (2017).
The Case for Consumer-Based Use-Tax Enforcement
85 STATE TAX NOTES 1049 (2017).
Consumer-Based Use Tax Enforcement and Taxpayer Compliance
86 STATE TAX NOTES 319 (2017).
Tax Cannibalization and Fiscal Federalism in the United States
111 NORTHWESTERN UNIVERSITY LAW REVIEW 295 (2017).
The Federal Government’s Power to Restrict State Taxation
81 STATE TAX NOTES 547 (2016).
Using Taxes to Improve Cap and Trade, Part II: Efficient Pricing
81 STATE TAX NOTES 807 (2016).
Tax Cannibalization and State Government Tax Incentive Programs
82 STATE TAX NOTES 197 (2016).