Showing Publications By: David Gamage
Using Taxes to Improve Cap and Trade, Part I: Distribution
75 STATE TAX NOTES 99 (2015).
The Implications of CSX and DMA
76 STATE TAX NOTES 445 (2015).
Foreword – King v. Burwell Symposium: Comments on the Commentaries (and on Some Elephants in the Room)
2015 PEPPERDINE LAW REVIEW 1 (2015).
Preventing Government Shutdowns: Designing Default Rules for Budgets
86 COLORADO LAW REVIEW 181 (2015).
The Case for Taxing (All of) Labor Income, Consumption, Capital Income, and Wealth
68 TAX LAW REVIEW 355 (2015).
A Way Forward for Tax Law and Economics? A Response to Osofsky’s “Frictions, Screening, and Tax Law Design”
61 BUFFALO LAW REVIEW 189 (2014).
Why the Affordable Care Act Authorizes Tax Credits on the Federal Exchanges
71 STATE TAX NOTES 229 (2014).
Taxation and Incentives in the Business Enterprise
in Enterprise Law: Contracts, Markets, and Laws in the U.S. and Japan (Zenichi Shishido ed., 2014).
The Case for a State-Level Debt-Financing Authority
67 STATE TAX NOTES 188 (2013).