Showing Publications By: David Gamage
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).
A Potential Game Changer in E-Commerce Taxation
67 STATE TAX NOTES 747 (2013).
The Trouble with Tax Increase Limitations
6 ALBANY GOVERNMENT LAW REVIEW 50 (2013).
On the Future of Tax Salience Scholarship: Operative Mechanisms and Limiting Factors
41 FLORIDA STATE UNIVERSITY LAW REVIEW 173 (2013).
Experimental Evidence of Tax Salience and the Labor-Leisure Decision: Anchoring, Tax Aversion, or Complexity?
41 PUBLIC FINANCE REVIEW 203 (2013).
Comments on Daniel Shaviro’s Tax Reform Implications of the Risk of a U.S. Budget Catastrophe
50 UNIVERSITY OF LOUISVILLE LAW REVIEW 599 (2012).
Vendor Compensation as an Approach for State ‘Amazon’ Laws: Part 1
65 STATE TAX NOTES 385 (2012).