David  Gamage

David Gamage

Professor of Law

  • B.A., Stanford University 2000
  • M.A., Stanford University 2000
  • J.D., Yale University 2005

Professor David Gamage is a scholar of tax law and policy and also of health law and policy. He has written extensively on tax and budget policy at both the U.S. state and federal levels, as well as on tax theory, fiscal federalism, and the intersections between taxation and health care.  

Gamage has authored or co-authored over forty scholarly articles and essays. His scholarship has appeared in a range of journals, including the peer-edited Tax Law Review and Public Finance Review, and the flagship law reviews of the University of Chicago, the University of California, and Northwestern Law Schools. His textbook, Taxation: Law, Planning, and Policy, is published by LexisNexis and by Carolina Academic Press.

From 2010 through 2012, Gamage served as special counsel to the U.S. Department of the Treasury, Office of Tax Policy. In that position, he administered the individual income tax portfolio of the Treasury Department's Tax Legislative Counsel, and he oversaw the drafting of all individual income tax regulations and executive branch initiatives related to the individual income tax. Gamage's position primarily involved the implementation of the tax provisions of the Affordable Care Act ("Obamacare"). Since returning to academia in 2012, Gamage has served on a tax reform commission for the State of California and has regularly advised other state and federal policymakers on tax and health policy.  

Selected Works
  • Tax Cannibalization and Fiscal Federalism in the United States, 111 NW. U.L. REV. 295 (2017) (with Darien Shanske).
  • The Case for Taxing (All of) Labor Income, Consumption, Capital Income, and Wealth, 68 TAX L. REV. 355 (2015).
  • Preventing Government Shutdowns: Designing Default Rules for Budgets, 86 COLO. L. REV. 181 (2015) (with David Louk).
  • How Should Governments Promote Distributive Justice?: A Framework for Analyzing the Optimal Choice of Tax Instruments, 68 TAX L. REV. 1 (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) (with Shruti Rana).
  • Experimental Evidence of Tax Salience and the Labor-Leisure Decision: Anchoring, Tax Aversion, or Complexity?, 41 PUB. FIN. REV. 203 (2013) (with Andrew Hayashi and Brent Nakamura).
  • Perverse Incentives Arising from the Tax Provisions of Healthcare Reform: Why Further Reforms Are Needed to Prevent Avoidable Costs to Low- and Moderate-Income Workers, 65 TAX L. REV. 669 (2012).
  • A Better Way Forward for State Taxation of E-Commerce, 92 B.U. L. REV. 483 (2012) (with Devin Heckman).
  • Three Essays on Tax Salience: Market Salience and Political Salience, 65 TAX L. REV. 19 (2011) (with Darien Shanske).
  • Preventing State Budget Crises: Managing the Fiscal Volatility Problem, 98 CALIF. L. REV. 749 (2010).