- (812) 855-7443
- Baier Hall 321
- Stanford University B.A. 2000
- Stanford University M.A. 2000
- Yale University J.D. 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. Professor Gamage is ranked as the 9th most-cited U.S. tax law scholar and is the youngest scholar on that top-10 list. He is also ranked as the 5th most-downloaded U.S. tax law scholar.
Gamage has authored or coauthored over 70 scholarly articles and essays. His scholarship has appeared in a range of journals, including the peer-reviewed Tax Law Review and Public Finance Review, and the flagship law reviews of the University of Chicago, the University of California, Duke, and Northwestern Law Schools. His casebook, Taxation: Law, Planning, and Policy, is published 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 drafting and implementation of 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. Recently, Professor Gamage has helped draft tax reform legislation for the federal government and for the states of California, New York, and Illinois, and has advised on numerous other federal and state level legislative and regulatory proposals for tax and health law reform.
In The Media
- Co-wrote "Moore v. United States and the Original Meaning of Income," Law and Humanities Blog ( 08-02-2023 )
- Cited in "A New Supreme Court Case Could Make It Even Harder to Tax the Superrich," Jacobin ( 06-30-2023 )
- Mentioned "The Supreme Court's Next Gift For Its Billionaire Benefactors," Lever News ( 06-29-2023 )
- Quoted in "High Court Repatriation Tax Case May Have SALT Implications," Law 360 ( 06-29-2023 )
- Quoted in "Supreme Court May Opt for Narrow Ruling on Foreign Earnings Tax," Bloomberg Law ( 06-28-2023 )
- Co-wrote "A letter from tax policy experts to the tax conference committee about corporate tax reform," Minnesota Reformer ( 05-10-2023 )
- Mentioned in "Minnesota Eyes Other Taxes After Pulling Back From Worldwide Plan," Bloomberg Law ( 05-10-2023 )
- Mentioned in "Comcast, Verizon Respond to Professors in Maryland Digital Ad Tax Suit," Tax Notes ( 04-18-2023 )
- Mentioned in "Tax Law Experts in Brief to Maryland Supreme Court: State's Digital Ad Tax is Legal," Democracy Forward ( 04-05-2023 )
- Interviewed in "Meet the Author: David Gamage on Tax," SSRN Blog ( 03-31-2023 )
- Appeared on "Squawk Box: Breaking down the problems with the current social security system," CNBC ( 02-27-2023 )
- Mentioned in "Law Profs Urge Wash. Justices To Revive Capital Gains Tax," Law 360 ( 12-13-2022 )
- Quoted in "Ye's Yeezy clothing brand owes California $600,000, according to state tax liens," NBC News ( 12-07-2022 )
- Quoted in "Indiana won't tax some student debt forgiveness, but exceptions could be few," Indiana Public Media ( 09-08-2022 )
- Quoted in "Student loan forgiveness subject to state, county income tax in Indiana," Fox59 News ( 09-06-2022 )
- Quoted in "The 87,000 Armed IRS Agents Conspiracy Theory Is Just The Latest Republican Assault On An Agency In Crisis," Talking Points Memo ( 08-19-2022 )
- Quoted in "Biden likely to avoid IRS audit that could've revealed if he made money from Hunter's deals," New York Post ( 05-05-2022 )
- Appears on "A Bigger Burden for Billionaires? David Gamage on Biden's Mega Millionaire Minimum Tax," Tax Chat ( 04-27-2022 )
- Quoted in "Biden, accountant hit with IRS whistleblower claim that prez owes at least $127K," New York Post ( 04-18-2022 )
- Quoted in "Should the wealthy pay taxes on expensive art and wine? Joe Biden thinks so. Here's how it would work," USA Today ( 04-11-2022 )
- Interviewed on "Controversy over US President Joe Biden's billionaire income tax," This Morning with Henry Shinn ( 03-31-2022 )
- Quoted in "How Biden's billionaires tax would be a radical departure from existing policy," Politico ( 03-31-2022 )
- Quoted in "Biden's billionaire tax would work a lot like the withholding you see on your paycheck," Business Insider ( 03-30-2022 )
- Quoted in "EXPLAINER: How would billionaire income tax work?," AP News ( 03-28-2022 )
- Included on "Faculty under 50 on the 'most cited' lists," Brian Leiter's Law School Reports ( 12-13-2021 )
- Co-drafted "Letter: 219 Economists, Law Professors and Other Academics Urge Congress to Include the ‘billionaires Income Tax’ in Build Back Better Act," Americans for Tax Fairness ( 12-10-2021 )
- Quoted in "Scott's claim about hospital funding cuts ignores new subsidies in Build Back Better Act," Politifact ( 12-10-2021 )
- Interviewed on "Billionaires income tax reform," BeFM Morning Wave in Busan ( 11-10-2021 )
- Co-authored "The Media Got the Billionaires Income Tax Wrong," The American Prospect ( 11-04-2021 )
- Quoted in "The billionaire who hates the wealth tax says that 'there's no sympathy for billionaires' and that the ultrawealthy are being attacked 'for no reason'," Business Insider ( 11-01-2021 )
- Quoted in "How Much Elon Musk And Jeff Bezos Saved After Joe Manchin Scuttled Democrats’ Tax Proposal," Forbes ( 10-29-2021 )
- Quoted in "Democrats want to tax billionaires. Here's how much Mark Zuckerberg, Elon Musk, and Jeff Bezos would pay under their new plan.," Business Insider ( 10-27-2021 )
- Quoted in "Billionaire Tax Proposal Sets Ultra-Rich on the Hunt for Ways to Avoid It," Bloomberg ( 10-27-2021 )
- Quoted in "How should billionaires 'pay their fair share'? Democrats can't agree.," Yahoo News ( 10-27-2021 )
- Quoted in "Democrats' Billionaire Tax Plan Puts About 700 People in Sights," Think Advisor ( 10-27-2021 )
- Quoted in "Democrats' Billionaire Tax Plan Puts About 700 People in Its Sights," Bloomberg ( 10-27-2021 )
- Quoted in "Democrats' Billionaire Tax Plan Puts About 700 People in Its Sights," Bloomberg ( 10-27-2021 )
- Quoted in "Here's How Many Billions Of Dollars America’s 20 Richest—Including Elon Musk And Jeff Bezos—Might Owe Under Proposed Billionaire Tax," Forbes ( 10-27-2021 )
- Quoted in "How should billionaires ‘pay their fair share’? Democrats can’t agree.," Christian Science Monitor ( 10-27-2021 )
- Quoted in "Billionaire tax gains momentum," The Hill ( 10-26-2021 )
- Quoted in "A wealth tax is a good idea — if we had a different Supreme Court," Washington Post ( 10-26-2021 )
- Quoted in "Billionaire Tax Faces Likely Constitutional Challenge," Wall Street Journal ( 10-26-2021 )
- Quoted in "Introducing the 'Deus Tax Machina'," American Prospect ( 10-26-2021 )
- Quoted in "So what exactly is a billionaires’ tax — and how would it work?," Marketwatch ( 10-25-2021 )
- Quoted in "Will Wyden's new wealth tax survive the courts?," Politico ( 10-25-2021 )
- Quoted in "So what exactly is a billionaires’ tax — and how would it work?," Madison Leader Gazette ( 10-25-2021 )
- Quoted in "Why does our tax system have brackets?," Marketplace ( 10-14-2021 )
- Quoted in "Biden could owe as much as $500K in back taxes, government report indicates," New York Post ( 09-23-2021 )
- Quoted in "Rich Heirs Face Expensive Surprise Tucked in Democrats’ Tax Plan," Bloomberg Law ( 09-14-2021 )
- Quoted in "Progressives’ Tax-the-Rich Dreams Fade as Democrats Struggle for Votes," Wall Street Journal ( 09-05-2021 )
- Quoted in "Joe Biden wants to tax the wealthy without creating a wealth tax, even though it's overwhelmingly popular," Business Insider ( 05-23-2021 )
- Quoted in "Law professors debate the constitutionality of a wealth tax," The College Fix ( 05-13-2021 )
- Co-wrote an op-ed titled "California should pass a small tax on big wealth," Los Angeles Times ( 04-22-2021 )
- Quoted in "Tax the rich to help poor and middle-class recover from COVID-19? Connecticut lawmakers hold daylong debate.," Hartford Courant ( 03-15-2021 )
- Mentioned in "The US wealth tax's pressing constitutional question," Law360 ( 03-12-2021 )
- Interviewed in "Watch two experts debate the implications of Warren's wealth tax," CNBC ( 03-02-2021 )
- Co-wrote an op-ed titled "This a good time for the legislature to invest in California by taxing large, profitable corporations," Cal Matters ( 02-24-2021 )
- Quoted in "Some democratic lawmakers push for wealth tax on New York billionaires," The Wall Street Journal ( 02-18-2021 )
- Quoted in "New proposal would increase death tax rate," The Lens ( 02-11-2021 )
- Quoted in "The wealth tax is going global," Bloomberg ( 01-06-2021 )
- "The Case for Taxing Extreme Wealth Holdings and 'Real' (Book) Corporate Profits and for Improving IRS Funding" ( PDF and VIDEO ): Testimony before the U.S. Senate Committee on Finance Subcommittee on Fiscal Responsibility and Economic Growth in a hearing entitled, "Creating Opportunity Through a Fairer Tax System." April 27, 2021, 215 Dirksen Senate Office Building
Legislation and Public Research
- Drafted tax reform proposals for California, Illinois, and New York to address budget crises brought on by COVID-19 and to fund public investment, and advised on tax reform proposals for the federal government and for a number of other state and local governments
- Co-organized Project SAFE (State Action in Fiscal Emergencies), an effort by academics and their students to help states mitigate the fiscal crisis by providing policy recommendations backed by research
- Taxation and the Constitution, Reconsidered (with John R. Brooks), Tax Law Review (forthcoming).
- Solving the Valuation Challenge: A Feasible Method for Taxing Extreme Wealth (with Brian Galle and Darien Shanske), Duke Law Journal (forthcoming).
- Wage Enslavement: How the Tax System Holds Back Historically Disadvantaged Groups of Americans (with Goldburn Maynard Jr.), Kentucky Law Journal (forthcoming).
- Weathering State and Local Budget Storms: Fiscal Federalism with an Uncooperative Congress (with Darien Shanske, et. al.), University of Michigan Journal of Law Reform (forthcoming).
- Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Tax Reform (with John R. Brooks), 100 North Carolina Law Review 487 (2022).
- How to Measure and Value Wealth for a Federal Wealth Tax Reform (with Ari D. Glogower and Kitty Richards), Roosevelt Institute Issue Brief (2021).
- Why A Federal Wealth Tax Is Constitutional (with Ari D. Glogower and Kitty Richards), Roosevelt Institute Issue Brief (2021).
- The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation (with David Kamin, et. al.), 103 Minnesota Law Review 1439 (2019).
- Taxing E-Commerce in the Post-Wayfair World (with Darien Shanske and Adam Thimmesch), 58 Washington University Journal of Law and Policy 71 (2019).
- Tax Cannibalization and Fiscal Federalism in the United States (with Darien Shanske), 111 Northwestern University Law Review 295 (2017).
- The Case for Taxing (All of) Labor Income, Consumption, Capital Income, and Wealth, 68 Tax Law Review 355 (2015).
- Preventing Government Shutdowns: Designing Default Rules for Budgets (with David Louk), 86 Colorado Law Review 181 (2015).
- How Should Governments Promote Distributive Justice?: A Framework for Analyzing the Optimal Choice of Tax Instruments, 68 Tax Law Review 1 (2014).
- Taxation and Incentives in the Business Enterprise (with Shruti Rana), in ENTERPRISE LAW: CONTRACTS, MARKETS, AND LAWS IN THE U.S. AND JAPAN (Zenichi Shishido ed., 2014).
- Experimental Evidence of Tax Salience and the Labor-Leisure Decision: Anchoring, Tax Aversion, or Complexity? (with Andrew Hayashi and Brent Nakamura), 41 Public Finance Review 203 (2013).
- 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 Law Review 669 (2012).
- A Better Way Forward for State Taxation of E-Commerce (with Devin Heckman), 92 Boston University Law Review 483 (2012).
- Three Essays on Tax Salience: Market Salience and Political Salience (with Darien Shanske), 65 Tax Law Review 19 (2011).
- Preventing State Budget Crises: Managing the Fiscal Volatility Problem, 98 California Law Review (2010).
Areas of Expertise
- Health law
- Tax law