David Gamage

Indiana University Maurer School of Law

Professor of Law

211 S. Indiana Avenue

Bloomington, IN 47405

United States

http://www.law.indiana.edu/about/people/bio.php?name=gamage-david

SCHOLARLY PAPERS

100

DOWNLOADS
Rank 70

SSRN RANKINGS

Top 70

in Total Papers Downloads

119,123

SSRN CITATIONS

19

CROSSREF CITATIONS

33

Scholarly Papers (100)

1.

The Games They Will Play: Tax Games, Roadblocks, and Glitches under the House and Senate Tax Bills

Number of pages: 36 Posted: 13 Dec 2017 Last Revised: 14 Jul 2018
University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, University of Chicago - Law School, New York University School of Law, New York University (NYU), Fordham University School of Law, Proskauer Rose LLP, University of California, Davis - School of Law, New York University School of Law and UC Hastings Law
Downloads 59,617 (19)
Citation 2

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

2.

The Games They Will Play: Tax Games, Roadblocks, and Glitches Under the 2017 Tax Legislation

Minnesota Law Review, Vol. 103, 2018
Number of pages: 83 Posted: 28 Dec 2017 Last Revised: 07 May 2019
New York University School of Law, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Fordham University School of Law, University of California, Davis - School of Law, University of Michigan Law School, New York University School of Law, Brigham Young University - J. Reuben Clark Law School, University of Chicago - Law School, New York University (NYU), Proskauer Rose LLP, New York University School of Law and UC Hastings Law
Downloads 37,951 (53)
Citation 2

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Tax, Legislation, Tax Planning, Reform, Loopholes, Tax Cuts and Jobs Act (TCJA)

3.

State Responses to Federal Tax Reform: Charitable Tax Credits

State Tax Notes, Vol. 159, No. 5, 2018, UCLA School of Law, Law-Econ Research Paper No. 18-02, UC Hastings Research Paper No. 264
Number of pages: 49 Posted: 11 Jan 2018 Last Revised: 02 Jul 2018
Stanford Law School, Indiana University Maurer School of Law, Stanford Law School, University of Chicago - Law School, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and UC Hastings Law
Downloads 3,339 (3,983)

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4.

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), UC Berkeley Public Law Research Paper No. 2067138
Number of pages: 54 Posted: 27 May 2012 Last Revised: 03 Jan 2013
David Gamage
Indiana University Maurer School of Law
Downloads 1,191 (21,113)
Citation 1

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tax, health, healthcare, affordable care act, Obamacare, effective taxes, tax credit, individual mandate, adverse selection, tax penalties, tax administration, social welfare

5.

Five Key Research Findings on Wealth Taxation for the Super Rich

Number of pages: 20 Posted: 31 Jul 2019
David Gamage
Indiana University Maurer School of Law
Downloads 885 (32,470)
Citation 4

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wealth tax, valuation

6.

Three Essays on Tax Salience: Market Salience and Political Salience

Tax Law Review, Vol. 65, p. 19, 2011
Number of pages: 80 Posted: 08 Mar 2011 Last Revised: 14 Nov 2012
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 874 (33,035)
Citation 2

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tax salience, taxation, tax, behavioral public finance, behavioral economics, hidden taxes, fiscal illusion

7.

A Better Way Forward for State Taxation of E-Commerce

92 Boston University Law Review 483 (2012), UC Berkeley Public Law Research Paper No. 1948792
Number of pages: 52 Posted: 25 Oct 2011 Last Revised: 01 Feb 2014
David Gamage and Devin J. Heckman
Indiana University Maurer School of Law and affiliation not provided to SSRN
Downloads 724 (42,760)

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Tax, e-Commerce, Quill, Internet Tax, Amazon

8.

The Case for Taxing (All of) Labor Income, Consumption, Capital Income, and Wealth

68 Tax Law Review 355 (2015), UC Berkeley Public Law Research Paper No. 2465522
Number of pages: 88 Posted: 14 Jul 2014 Last Revised: 23 Nov 2015
David Gamage
Indiana University Maurer School of Law
Downloads 638 (50,553)
Citation 1

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optimal tax, tax law, income tax, value added tax, VAT, capital income tax, wealth tax, capital tax

9.

Commodification and Contract Formation: Placing the Consideration Doctrine on Stronger Foundations

University of Chicago Law Review, Vol. 73, 2006, U of Texas Law, Law and Econ Research Paper No. 062
Number of pages: 87 Posted: 17 Sep 2005
David Gamage and Allon Kedem
Indiana University Maurer School of Law and Independent
Downloads 598 (54,986)

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Consideration, contract, law, game theory, signaling, social norms, commodification, Aghion, Hermalin, norms, prisoner's dillema

10.

Preventing State Budget Crises: Managing the Fiscal Volatility Problem

California Law Review, Vol. 98, p. 749, 2010, UC Berkeley Public Law Research Paper No. 1505283
Number of pages: 63 Posted: 14 Nov 2009 Last Revised: 01 Mar 2011
David Gamage
Indiana University Maurer School of Law
Downloads 597 (55,105)

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11.

How Should Governments Promote Distributive Justice?: A Framework for Analyzing the Optimal Choice of Tax Instruments

Tax Law Review, Vol. 68, 2014, UC Berkeley Public Law Research Paper No. 2411272
Number of pages: 88 Posted: 20 Mar 2014 Last Revised: 23 Nov 2015
David Gamage
Indiana University Maurer School of Law
Downloads 566 (58,873)

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double distortion, distribution, tax instrument, legal rule, tax, optimal tax, Ramsey, Atkinson, Stiglitz, sufficient statistic

12.

Why the Affordable Care Act Authorizes Tax Credits on the Federal Exchanges

State Tax Notes, Vol. 71, No. 4, 2014, UC Berkeley Public Law Research Paper No. 2389446, UC Davis Legal Studies Research Paper No. 368
Number of pages: 7 Posted: 01 Feb 2014 Last Revised: 08 Nov 2014
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 538 (62,764)

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Obamacare, healthcare reform, health, tax credits, Adler, Cannon, Pruitt, Halbig, Sebelius, Affordable Care Act, ACA

13.

Taxation: Law, Planning, and Policy (Second Edition)

TAXATION: LAW, PLANNING, AND POLICY (SECOND EDITION), Anderson, 2010
Number of pages: 107 Posted: 31 May 2011 Last Revised: 11 Jun 2011
David Gamage and Michael A. Livingston
Indiana University Maurer School of Law and Rutgers, The State University of New Jersey - Rutgers Law School
Downloads 536 (63,034)

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tax, casebook, taxation, tax planning, tax policy, tax law

14.

Coping through California's Budget Crises in Light of Proposition 13 and California's Fiscal Constitution

PROPOSITION 13 AT 30, Jack Citrin & Isaac Martin, eds., 2009
Number of pages: 20 Posted: 31 Aug 2008 Last Revised: 24 Feb 2009
David Gamage
Indiana University Maurer School of Law
Downloads 514 (66,420)

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state budget, budget crisis, fiscal constitution, budgetary, california, initiative, referendum, proposition 13

15.

Experimental Evidence of Tax Salience and the Labor-Leisure Decision: Anchoring, Tax Aversion, or Complexity?

Public Finance Review, Vol. 41, pp. 203, 2013 , UC Berkeley Public Law Research Paper No. 2067157, NYU Law and Economics Research Paper No. 12-14
Number of pages: 37 Posted: 28 May 2012 Last Revised: 25 Feb 2013
University of Virginia School of Law, University of California, Berkeley and Indiana University Maurer School of Law
Downloads 447 (78,789)
Citation 4

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experiment, framing, partitioned pricing, labor supply, taxation, tax salience

16.

A Potential Game Changer in E-Commerce Taxation

State Tax Notes, Vol. 67, No. 10, 2013, UC Berkeley Public Law Research Paper No. 2233751
Number of pages: 5 Posted: 16 Mar 2013
Andrew J. Haile, David Gamage and Darien Shanske
Elon University School of Law, Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 379 (95,543)

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e-commerce, internet commerce, sales tax, Quill

17.

Brief of Amici Curiae Tax Law Professors and Economists in Support of Petitioner in South Dakota v. Wayfair

Number of pages: 30 Posted: 06 Nov 2017
University of Chicago - Law School, University of Michigan Law School, Stanford Law School, University of San Diego School of Law, New York University School of Law, Georgetown University Law Center, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, Elon University School of Law, Ernst & Young, University of Richmond - School of Law, University of Texas at Austin - School of Law, University of Illinois College of Law, University of Pennsylvania Law School, Yale University - Law School, Yale Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, Southern Methodist University - Dedman School of Law, University of Texas at Austin - School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, University of Richmond School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law, New York University School of Law, Rutgers University, University of Colorado Law School, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of Nebraska College of Law, UC Hastings Law, Yeshiva University - Benjamin N. Cardozo School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 372 (97,528)
Citation 1

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amicus brief, Supreme Court, stare decisis, dormant Commerce Clause, Quill v. North Dakota, South Dakota v. Wayfair

18.

The Saga of State ‘Amazon’ Laws: Reflections on the Colorado Decision

State Tax Notes, Vol. 65, No. 3, 2012, UC Berkeley Public Law Research Paper No. 2111433
Number of pages: 6 Posted: 18 Jul 2012 Last Revised: 02 Dec 2014
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 353 (103,518)

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tax, e-commerce, Amazon laws, injunction act, colorado, huber

19.

Tax Cannibalization and Fiscal Federalism in the United States

111 Northwestern University Law Review 295 (2017)
Number of pages: 82 Posted: 21 Mar 2016 Last Revised: 01 Mar 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 352 (103,833)

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state and local tax, vertical externalities, horizontal externalities, fiscal federalism, tax

20.

Taxing Political Donations: The Case for Corrective Taxes in Campaign Finance

Yale Law Journal, Vol. 113, p. 1283, 2004
Number of pages: 49 Posted: 12 Oct 2005 Last Revised: 25 Nov 2014
David Gamage
Indiana University Maurer School of Law
Downloads 344 (106,537)

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Campaign finance, political donations, election law, contribution ceilings, campaign regulation, election, donation, McCain, Feingold, BCRA, contribution taxes

21.

Experimental Evidence of Tax Framing Effects on the Work/Leisure Decision

Number of pages: 32 Posted: 25 Jun 2010 Last Revised: 14 Apr 2018
Indiana University Maurer School of Law, University of Virginia School of Law and University of California, Berkeley
Downloads 330 (111,570)
Citation 7

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Experiment, Framing, Labor Supply, Taxation

22.

Why a Wealth Tax is Definitely Constitutional

Number of pages: 13 Posted: 05 Dec 2019 Last Revised: 14 Jan 2020
John R. Brooks and David Gamage
Georgetown University Law Center and Indiana University Maurer School of Law
Downloads 307 (120,599)
Citation 1

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wealth tax, direct tax, indirect tax, constitution, 16th amendment

23.

The Case for a State-Level Debt-Financing Authority

State Tax Notes, Vol. 67, No. 3, 2013
Number of pages: 6 Posted: 25 Jan 2013
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 301 (123,179)

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24.

Enterprise Law Conference of 2014: Edited Transcript

Number of pages: 202 Posted: 26 Sep 2014
Hitotsubashi University Graduate School of International Corporate Strategy, University of California, Berkeley - School of Law, Hitotsubashi University, Indiana University Maurer School of Law, University of California, Berkeley - School of Law, University of Tokyo - Graduate School of Law and Politics, University of California, Berkeley, Independent, Gakushuin University, University of Tokyo - Faculty of Law, Waseda Business School, University of Tokyo, Tokyo Institute of Technology, Nagoya University, Graduate School of law, Stanford Law School, Independent, Waseda University - Graduate School of Commerce, Nomura Institute of Capital Markets Research, Harvard Law School, Indiana University Bloomington - Hamilton Lugar School of Global and International Studies, Yale Law School, Waseda University, Independent, Doshisha University, Faculty of Law, Hitotsubashi University Graduate School of Law, Independent, Independent, Independent, Independent, University of Virginia School of Law, Waseda University - School of Law and University of Tokyo - Faculty of Economics
Downloads 295 (125,808)

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25.

Taxation and Incentives in the Business Enterprise

ENTERPRISE LAW: CONTRACTS, MARKETS, AND LAWS IN THE US AND JAPAN, Zenichi Shishido, ed., Forthcoming, U of Maryland Legal Studies Research Paper No. 2013-3
Number of pages: 14 Posted: 07 Dec 2012 Last Revised: 16 Jul 2013
David Gamage and Shruti Rana
Indiana University Maurer School of Law and Indiana University Bloomington - Hamilton Lugar School of Global and International Studies
Downloads 291 (127,645)
Citation 1

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tax law, enterprise law, U.S., Japan

26.

On the Future of Tax Salience Scholarship: Operative Mechanisms and Limiting Factors

Florida State University Law Review, Vol. 41, No. 173, 2013
Number of pages: 32 Posted: 18 Feb 2014 Last Revised: 25 Nov 2014
David Gamage
Indiana University Maurer School of Law
Downloads 272 (136,999)

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tax salience, cognition, psychology, perception, tax rates, voter, economics, fiscal

27.

Preventing Government Shutdowns: Designing Default Rules for Budgets

David Scott Louk & David Gamage, Preventing Government Shutdowns: Designing Default Rules for Budgets, 86 U. Colo. L. Rev. 181 (2015)., UC Berkeley Public Law Research Paper No. 2339314
Number of pages: 79 Posted: 13 Oct 2013 Last Revised: 22 Oct 2015
David S. Louk and David Gamage
Columbia Law School and Indiana University Maurer School of Law
Downloads 255 (146,242)

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government shutdown, default budget, automatic continuing appropriations, fiscal politics, state budget, federal budget

28.

On Tax Increase Limitations: Part I - A Costly Incoherence

State Tax Notes, Vol. 62, No. 12, 2011
Number of pages: 5 Posted: 21 Dec 2011
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 236 (157,619)

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tax increase, tax, balanced budget, tax expenditure, state and local tax. budget, fiscal policy

29.

The Federal Government's Power to Restrict State Taxation

81 STATE TAX NOTES 547 (2016), Indiana Legal Studies Research Paper No. 362
Number of pages: 8 Posted: 13 Sep 2016 Last Revised: 20 Jan 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 191 (192,267)

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tax law, tax policy, fiscal federalism, tax cannibalization

30.

On Double-Distortion Arguments, Distribution Policy, and the Optimal Choice of Tax Instruments

106 PROCEEDINGS OF THE NATIONAL TAX ASSOCIATION ANNUAL CONFERENCE ON TAXATION, Forthcoming
Number of pages: 19 Posted: 01 Sep 2014
David Gamage
Indiana University Maurer School of Law
Downloads 188 (194,975)

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double-distortion, Kaplow, Shavell, Atkinson, Stiglitz, consumption tax, distribution

31.

On Tax Increase Limitations: Part II — Evasion and Transcendence

State Tax Notes, Vol. 64, No. 4, 2012
Number of pages: 6 Posted: 24 Apr 2012
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 184 (198,721)

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tax increase, tax, balanced budget, tax expenditure, state and local tax. budget, fiscal policy

32.

Brief of Interested Law Professors as Amici Curiae Supporting Respondent in Direct Marketing Association v. Brohl

Stanford Public Law Working Paper No. 2516159, San Diego Legal Studies Paper No. 14-71, UC Davis Legal Studies Research Paper No. 400, UC Berkeley Public Law Research Paper No. 2516159, UCLA School of Law Research Paper No. 14-19
Number of pages: 38 Posted: 31 Oct 2014 Last Revised: 07 Nov 2014
University of California, Davis - School of Law, George Washington University - Law School, Stanford Law School, University of San Diego School of Law, Stanford Law School, Indiana University Maurer School of Law, Elon University School of Law, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law and University of California, Davis - School of Law
Downloads 180 (202,563)

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sales and use tax, third-party reporting, tax injunction act, dormant commerce clause, Quill v. North Dakota

33.

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, UC Berkeley Public Law Research Paper No. 2438141
Number of pages: 4 Posted: 22 Jun 2014
David Gamage
Indiana University Maurer School of Law
Downloads 178 (204,539)

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34.

The Implications of Alabama Department of Revenue v. CSX Transportation Inc. and Direct Marketing Association v. Brohl

State Tax Notes, Vol. 76, No. 6, 2015, UC Berkeley Public Law Research Paper No. 2616561, UC Davis Legal Studies Research Paper No. 441
Number of pages: 5 Posted: 11 Jun 2015 Last Revised: 15 Dec 2015
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 174 (208,642)

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35.

Using Taxes to Improve Cap and Trade, Part I: Distribution

75 State Tax Notes 99 (2015), UC Davis Legal Studies Research Paper No. 425
Number of pages: 5 Posted: 20 Mar 2015 Last Revised: 18 Apr 2015
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 158 (226,465)

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cap and trade, carbon tax, state tax, AB 32, California tax

36.

Charitable Contributions in Lieu of SALT Deductions

State Tax Notes, Vol. 87, No. 11, March 2018
Number of pages: 4 Posted: 10 May 2018
David Gamage
Indiana University Maurer School of Law
Downloads 156 (228,841)

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State and Local Tax, SALT, Charitable Deduction, Tax Credit

37.

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)
Number of pages: 3 Posted: 21 May 2012
David Gamage
Indiana University Maurer School of Law
Downloads 151 (235,009)

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budget, tax, shaviro

38.

Managing California's Fiscal Roller Coaster

State Tax Notes, Vol. 49, No. 10, 2008
Number of pages: 10 Posted: 11 Sep 2008 Last Revised: 24 Feb 2009
David Gamage
Indiana University Maurer School of Law
Downloads 148 (238,922)

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39.

Foreword: King v. Burwell Symposium: Comments on the Commentaries (and on Some Elephants in the Room)

2015 Pepperdine Law Review 1
Number of pages: 5 Posted: 25 Oct 2015 Last Revised: 25 Nov 2015
David Gamage
Indiana University Maurer School of Law
Downloads 146 (241,628)
Citation 1

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40.

Caveat IRS: Problems with Abandoning the Full Deduction Rule

State Tax Notes, Vol. 88, No. 6, 2018, Stanford Public Law Working Paper
Number of pages: 11 Posted: 22 Jul 2018
Stanford Law School, Indiana University Maurer School of Law, Stanford Law School, University of Chicago - Law School, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of California, Davis - School of Law and UC Hastings Law
Downloads 142 (247,158)

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Charitable Deduction, State And Local Tax Deduction

41.

Why a State-Level Carbon Tax Can Include Border Adjustments

State Tax Notes, Vol. 83, No. 7, 2017
Number of pages: 6 Posted: 06 Mar 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 142 (247,158)

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Tax, State and Local Tax, SALT, Border Adjustment, Carbon Tax, Cap and Trade, AB 32

42.

Tax Cannibalization and State Government Tax Incentive Programs

State Tax Notes, Vol. 82, No. 3, October 2016, Indiana Legal Studies Research Paper No. 364
Number of pages: 6 Posted: 16 Nov 2016 Last Revised: 20 Jan 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 138 (252,891)

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tax law, tax policy, fiscal federalism, tax cannibalization

43.

Which is Worse, Tax Fluctuations or Spending Fluctuations?

National Tax Association, Proceedings of the 102nd Annual Conference, 2009
Number of pages: 7 Posted: 09 Jun 2010 Last Revised: 16 Jan 2013
David Gamage
Indiana University Maurer School of Law
Downloads 137 (254,341)

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fiscal volatility

44.

Wayfair: Substantial Nexus and Undue Burden

State Tax Notes, Vol. 89, No. 5, 2018
Number of pages: 6 Posted: 22 Sep 2018
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 131 (263,178)

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e-commerce, sales tax, use tax, wayfair, quill

45.

The American Health Care Act Would Toss the States a Hot Potato

State Tax Notes, Vol. 84, No. 6, 2017, UC Davis Legal Studies Research Paper, Indiana Legal Studies Research Paper No. 388
Number of pages: 6 Posted: 24 May 2017 Last Revised: 27 Apr 2018
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 131 (263,178)

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tax, healthcare, health, obamacare, affordable care act, american health care act

46.

Wayfair: Sales Tax Formalism and Income Tax Nexus

89 STATE TAX NOTES 975 (SEP. 3, 2018)
Number of pages: 4 Posted: 10 Nov 2018
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 119 (282,616)

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e-commerce, sales tax, use tax, wayfair, quill

47.

The Future of Salt: A Broader Picture

State Tax Notes, Vol. 88, No. 13, 2018
Number of pages: 4 Posted: 16 Aug 2018
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 112 (294,794)

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48.

The Trouble with Tax Increase Limitations

6 Albany Government Law Review 50 (2012)
Number of pages: 33 Posted: 19 Mar 2013
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 108 (302,432)

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tax increase limitations, tax expenditure limitations, balanced budget rules, tax expenditures

49.

The Case for Reducing the Market Salience of Taxation

National Tax Association, Proceedings of the 103rd Annual Conference, 2010
Number of pages: 6 Posted: 23 Mar 2012 Last Revised: 14 Nov 2012
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 107 (304,417)

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tax salience

50.

Managing Fiscal Volatility by Redefining ‘Tax Cuts’ and ‘Tax Hikes’

State Tax Notes, Vol. 58, No. 2, 2010, UC Berkeley Public Law Research Paper No. 1690614
Number of pages: 12 Posted: 12 Oct 2010
David Gamage and Jeremy Bearer-Friend
Indiana University Maurer School of Law and George Washington University Law School
Downloads 107 (304,417)

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Fiscal Volatility

51.

Ninth Circuit Brief of Law Academics and Professors as Amici Curiae in Opposition to the Petition for Rehearing En Banc in Altera v. Commissioner

Number of pages: 34 Posted: 18 Sep 2019
Indiana University Maurer School of Law, University of Texas at Austin - School of Law, Boston College Law School, University of South Carolina School of Law, University of Michigan Law School, New York University School of Law, George Washington University Law School, University of California, Irvine School of Law, Villanova University School of Law, Texas Tech University School of Law, New York University Law School, UC-Irvine School of Law, Brigham Young University - J. Reuben Clark Law School, Tax Clinic at Legal Services Center of Harvard Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, New York University (NYU), University of San Diego School of Law, University of Southern California Gould School of Law, Deceased, Fordham University School of Law, Yale University - Law School, University of Virginia School of Law, University of California, Irvine School of Law, University of Texas at Austin - School of Law, University of California, Davis - School of Law, New York University School of Law, New York University School of Law, University of Houston Law Center and University of California, Los Angeles (UCLA) - School of Law
Downloads 106 (306,386)

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Altera, transfer pricing, arm's length, Tax Court, en banc, Section 482, stock-based compensation

52.

Why States Can Tax the GILTI

91 State Tax Notes, March 18, 2019, p.967
Number of pages: 5 Posted: 21 May 2019
Darien Shanske and David Gamage
University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 103 (312,362)

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53.

The NY Billionaire Mark-to-Market Tax Act: Revenue, Economic, and Constitutional Analysis

Indiana Legal Studies Research Paper Forthcoming
Number of pages: 7 Posted: 17 Feb 2021
David Gamage, Emmanuel Saez and Darien Shanske
Indiana University Maurer School of Law, University of California, Berkeley and University of California, Davis - School of Law
Downloads 102 (314,415)

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54.

Why (and How) States Should Tax the Repatriation

State Tax Notes, Vol. 88, No. 4, April 2018
Number of pages: 7 Posted: 12 Jun 2018
Darien Shanske and David Gamage
University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 99 (320,638)

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repatriation, tax reform, state and local tax

55.

Vendor Compensation as an Approach for State ‘Amazon’ Laws: Part 1

State Tax Notes, Vol. 65, No. 6, p. 385, August 2012, UC Berkeley Public Law Research Paper No. 2126198
Number of pages: 11 Posted: 08 Aug 2012
David Gamage and Devin J. Heckman
Indiana University Maurer School of Law and affiliation not provided to SSRN
Downloads 97 (324,786)

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56.

Minimizing the Harm of State Fiscal Volatility

State Tax Notes, Vol. 57, No. 10, p. 633, 2010
Number of pages: 14 Posted: 11 Sep 2010 Last Revised: 07 Mar 2011
Jeremy Bearer-Friend and David Gamage
George Washington University Law School and Indiana University Maurer School of Law
Downloads 95 (329,178)

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57.

Vendor Compensation as an Approach for State ‘Amazon’ Laws: Part 2

State Tax Notes, Vol. 65, No. 7, 2012, UC Berkeley Public Law Research Paper No. 2128897
Number of pages: 18 Posted: 14 Aug 2012
David Gamage and Devin J. Heckman
Indiana University Maurer School of Law and affiliation not provided to SSRN
Downloads 88 (345,439)

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tax, e-commerce, internet, cybertax, Quill, tax compliance costs

58.

A State-Level Carbon Tax with Border Adjustments

State Tax Notes, Vol. 83, No. 11, 2017
Number of pages: 8 Posted: 03 Apr 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 86 (350,262)

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carbon tax, border adjustments, state and local tax, state tax, carbon tax

59.

Using Taxes to Improve Cap and Trade: Efficient Pricing

State Tax Notes, Vol. 81, No. 10, 2016, Indiana Legal Studies Research Paper No. 363
Number of pages: 5 Posted: 04 Oct 2016 Last Revised: 20 Jan 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 84 (355,256)

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Cap and Trade, Tax, Global Warming, Carbon Tax, AB 32, Greenhouse Gas, Environmental Tax

60.

Wayfair: Marketplaces and Foreign Vendors

State Tax Notes, Vol. 90, No. 111, 2018
Number of pages: 4 Posted: 11 Dec 2018
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 78 (371,186)

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e-commerce, sales tax, use tax, wayfair, quill

61.

Brief of Tax Law Professors As Amici Curiae in Support of Petitioner in Loudoun County, Virginia v. Dulles Duty Free, LLC

Number of pages: 33 Posted: 02 Feb 2018
University of Chicago - Law School, University of Michigan Law School, New York University School of Law, Loyola University Chicago School of Law, Brigham Young University - J. Reuben Clark Law School, Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law, Stanford Law School, University of Richmond - School of Law, University of Pennsylvania Law School, Yale University - Law School, University of Virginia School of Law, Louis D. Brandeis School of Law, University of Connecticut - School of Law, Boston College - Law School, University of Chicago Law School, Arizona State University (ASU) - Sandra Day O'Connor College of Law, Rutgers University and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 77 (373,963)

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62.

The Case for Consumer-Based Use Tax Enforcement

State Tax Notes, Vol. 85, No. 11, 2017, Indiana Legal Studies Research Paper No. 392
Number of pages: 8 Posted: 11 Oct 2017 Last Revised: 10 May 2018
Adam B. Thimmesch, David Gamage and Darien Shanske
University of Nebraska College of Law, Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 77 (373,963)

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Use Tax, Sales Tax, E-commerce, Amazon Tax, Rule of Law

63.

A New Theory of Equitable Apportionment

State Tax Notes, Volume 85, Number 3, page 267, July 2017
Number of pages: 5 Posted: 02 Aug 2017 Last Revised: 12 Aug 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 77 (373,963)

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64.

Wayfair and the Retroactivity of Constitutional Holdings

State Tax Notes, Vol. 88, No. 6, May 2018
Number of pages: 7 Posted: 16 Aug 2018
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 76 (376,702)

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65.

Brief of Interested Law Professors As Amici Curiae Supporting Petitioner in Brohl v. Direct Marketing Association

Indiana Legal Studies Research Paper No. 361
Number of pages: 29 Posted: 20 Dec 2016 Last Revised: 02 Jun 2021
University of Connecticut - School of Law, Stanford Law School, University of San Diego School of Law, Indiana University Maurer School of Law, Elon University School of Law, University of Richmond - School of Law, University of California, Davis - School of Law, University of California, Los Angeles (UCLA) - School of Law, University of Arizona - James E. Rogers College of Law, University of California, Davis - School of Law and Yeshiva University - Benjamin N. Cardozo School of Law
Downloads 76 (376,702)

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66.

Reforming State Corporate Income Taxes Can Yield Billions

Tax Notes State, June 8, 2020, U of Michigan Law & Econ Research Paper No. 20-036
Number of pages: 8 Posted: 17 Jul 2020 Last Revised: 09 Jun 2021
University of California, Davis - School of Law, University of Michigan Law School and Indiana University Maurer School of Law
Downloads 69 (397,327)

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tax law, tax policy, fiscal federalism, corporate income tax, state tax, state corporate income tax, budget crisis

67.

How the Federal Reserve Should Help States and Localities Right Now

TAX NOTES STATE, MAY 11, 2020
Number of pages: 4 Posted: 25 Jun 2020
Darien Shanske and David Gamage
University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 69 (397,327)

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fiscal federalism, federal reserve, state and local tax, stimulus

68.

Why States Should Tax the GILTI

91 State Tax Notes 751 (2019)
Number of pages: 5 Posted: 21 May 2019
Darien Shanske and David Gamage
University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 64 (413,199)

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69.

Taxation: Law, Planning, and Policy (Third Edition)

Taxation: Law, Planning, and Policy (Third Edition), Carolina Academic Press, 2019, ISBN: 978-1-5310-1277-9, Rutgers Law School Research Paper
Number of pages: 104 Posted: 16 Jan 2019
Michael A. Livingston and David Gamage
Rutgers, The State University of New Jersey - Rutgers Law School and Indiana University Maurer School of Law
Downloads 62 (419,835)

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70.

Testimony Before the California State Assembly, Committee on Revenue and Taxation, Informational Hearing on Academic Perspectives on the Tax Recommendations of the Commission on the 21st Century Economy

UC Berkeley Public Law Research Paper No. 1608504
Number of pages: 6 Posted: 16 May 2010 Last Revised: 12 Oct 2014
David Gamage
Indiana University Maurer School of Law
Downloads 62 (419,835)

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71.

The Case for State Borrowing as a Response to the Current Crises

Tax Notes State, September 14, 2020, p. 1137
Number of pages: 7 Posted: 11 Nov 2020
Darien Shanske and David Gamage
University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 58 (433,834)

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state and local tax, fiscal federalism, budget crisis, government borrowing

72.

States Should Quickly Reform Unemployment Insurance

TAX NOTES STATE, MAY 4, 2020
Number of pages: 4 Posted: 28 Jun 2020
Georgetown University Law Center, Indiana University Maurer School of Law, Arizona State University (ASU) - Sandra Day O'Connor College of Law and University of California, Davis - School of Law
Downloads 58 (433,834)

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unemployment insurance, tax

73.

States Should Conform to GILTI, Part 3: Elevator Pitch and Q&A

94 Tax Notes State 121 (Oct. 14, 2019)
Number of pages: 4 Posted: 22 Nov 2019
Darien Shanske and David Gamage
University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 57 (437,505)

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Global Intangible Low-Taxed Income, GILTI, State Tax Policy, Corporate Tax Policy

74.

The California Extreme Wealth Tax: Revenue, Economic, and Constitutional Analysis

Number of pages: 4 Posted: 17 Feb 2021
David Gamage, Emmanuel Saez and Darien Shanske
Indiana University Maurer School of Law, University of California, Berkeley and University of California, Davis - School of Law
Downloads 56 (441,076)
Citation 2

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wealth tax, california

75.

Is New York's Mark-to-Market Act Unconstitutionally Retroactive?

Tax Notes State, February 8, 2021, p. 541, Indiana Legal Studies Research Paper No. 438
Number of pages: 10 Posted: 11 Mar 2021
University of Michigan Law School, Indiana University Maurer School of Law, University of California, Davis - School of Law and University of California, Los Angeles (UCLA) - School of Law
Downloads 54 (448,451)

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New York, Billionaires, MTM, Mark-to-Market Tax Act, Unconstitutional, New York Constitution

76.

States Should Consider Partial Wealth Tax Reforms

Tax Notes State, May 18, 2020, p. 859
Number of pages: 4 Posted: 01 Jul 2020
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 54 (448,451)

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state and local tax, fiscal federalism, wealth tax, property tax, partial deemed realization, unrealized capital gains

77.

How States Can Respond to the AHCA: Using the Mccarran-Ferguson Act

State Tax Notes, Vol. 85, No. 4, 2017, Indiana Legal Studies Research Paper No. 384
Number of pages: 6 Posted: 09 Aug 2017 Last Revised: 22 Nov 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 54 (448,451)

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health care, health care reform, state tax, dormant commerce clause, McCarran-Ferguson Act

78.

Brief of Tax Law Professors as Amici Curiae in Support of the Department of Revenue of the State of Colorado in Department of Revenue of the State of Colorado v. Agilent Technologies, Inc.

Number of pages: 34 Posted: 26 Sep 2018 Last Revised: 20 Feb 2019
Hayes Holderness, Darien Shanske and David Gamage
University of Richmond - School of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 52 (455,963)

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Amicus Brief, Colorado Supreme Court, Worldwide Combined Reporting, Water’s Edge Election, Department v. Agilent Technologies, Inc.

79.

Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Tax Reform

100 North Carolina Law Review __, Forthcoming, Indiana Legal Studies Research Paper No. 437
Number of pages: 62 Posted: 10 Mar 2021
David Gamage and John R. Brooks
Indiana University Maurer School of Law and Georgetown University Law Center
Downloads 51 (459,808)

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Tax Reform, Income Tax, Investment Income, Realization Doctrine, Wealth Tax, Political Optionality

80.

The Ordinary Diet of the Law: How to Interpret Public Law 86-272

Tax Notes State, April 13, 2020, p. 161
Number of pages: 6 Posted: 08 Jun 2020
Darien Shanske and David Gamage
University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 51 (459,808)

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Public Law 86-272, state corporate income tax, state business tax. state tax

81.

California’s Tax System in Crisis and Beyond: Testimony Before the California State Assembly, Committee on Revenue and Taxation

Number of pages: 4 Posted: 16 May 2010 Last Revised: 12 Oct 2014
David Gamage
Indiana University Maurer School of Law
Downloads 50 (463,880)
Citation 1

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82.

Using Taxes to Support Multiple Health Insurance Risk Pools

State Tax Notes, Vol. 85, No. 9, 2017
Number of pages: 5 Posted: 19 Sep 2017
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 49 (467,821)

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affordable care act, adverse selection, health care tax

83.

How to Measure and Value Wealth for a Federal Wealth Tax Reform

Roosevelt Institute Issue Brief (2021), Indiana Legal Studies Research Paper No. 444
Number of pages: 23 Posted: 06 Apr 2021
David Gamage, Ari D. Glogower and Kitty Richards
Indiana University Maurer School of Law, Ohio State University (OSU) - Michael E. Moritz College of Law and Independent
Downloads 42 (497,573)

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Taxpayers, Wealth, Wealth Tax, Wealth Tax Reform, Income Tax, Tax Avoidance, IRS, Internal Revenue Service, Wealth Inequality, Income Inequality,

84.

Why A Federal Wealth Tax Is Constitutional

Roosevelt Institute Issue Brief (2021)
Number of pages: 18 Posted: 18 Feb 2021
Ari D. Glogower, David Gamage and Kitty Richards
Ohio State University (OSU) - Michael E. Moritz College of Law, Indiana University Maurer School of Law and Independent
Downloads 42 (497,573)

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Tax Law, Taxation, Wealth Tax, Constitutional Law

85.

Maryland's Digital Tax and the ITFA's Catch-22

Tax Notes State, April 12, 2021, p. 141, Indiana Legal Studies Research Paper No. 452
Number of pages: 8 Posted: 14 May 2021
Darien Shanske, Chris Moran and David Gamage
University of California, Davis - School of Law, Venable LLP and Indiana University Maurer School of Law
Downloads 40 (506,710)

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State Taxes, Digital Advertising, Maryland, Internet Tax Freedom Act, Discriminatory Taxes, Electronic Commerce

86.

Consumer-Based Use Tax Enforcement and Taxpayer Compliance

State Tax Notes, Vol. 86, No. 4, October 23, 2017
Number of pages: 7 Posted: 06 Dec 2017
Adam B. Thimmesch, David Gamage and Darien Shanske
University of Nebraska College of Law, Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 40 (506,710)

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Use Tax, Sales Tax, E-commerce, Amazon Tax, Tax Morale, Tax Compliance, Information Reporting

87.

Will States Step Up in 2020? We Hope So

Tax Notes State, Volume 94, Number 11, p. 977 (2019)
Number of pages: 4 Posted: 14 Feb 2020
Darien Shanske and David Gamage
University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 36 (525,819)

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tax, state tax reform, Tax Cuts and Jobs Act

88.

Memorandum on California State Proposition 1A

Number of pages: 3 Posted: 14 May 2010 Last Revised: 12 Oct 2014
David Gamage
Indiana University Maurer School of Law
Downloads 33 (541,311)

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rainy day funds

89.

Strategic Nonconformity, State Corporate Income Taxes, And the TCJA: Part II

TAX NOTES STATE, JULY 13, 2020
Number of pages: 4 Posted: 02 Oct 2020
Darien Shanske, Adam B. Thimmesch and David Gamage
University of California, Davis - School of Law, University of Nebraska College of Law and Indiana University Maurer School of Law
Downloads 31 (551,882)

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tax law, tax policy, fiscal federalism, conformity, state tax, budget crisis, state corporate income tax

90.

How States Should Now Consider Expanding Sales Taxes to Services, Part 2

Tax Notes State, Volume 99, January 4, 2021 , Indiana Legal Studies Research Paper No. 429, BYU Law Research Paper No. 21-16
Number of pages: 6 Posted: 20 Feb 2021 Last Revised: 01 Jun 2021
Brigham Young University, J. Reuben Clark Law School, Students, Brigham Young University - J. Reuben Clark Law School, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 30 (557,484)

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COVID-19, Fiscal Challenges, Sales Tax, Taxation, Coronavirus, Services, SAFE, State Action in Fiscal Emergencies, Tax Pyramiding

91.

Weathering State and Local Budget Storms: Fiscal Federalism with an Uncooperative Congress

University of Michigan Journal of Law Reform, Forthcoming, Indiana Legal Studies Research Paper No. 443, BYU Law Research Paper No. 21-17
Number of pages: 55 Posted: 02 Apr 2021 Last Revised: 02 Jun 2021
Indiana University Maurer School of Law, University of California, Davis - School of Law, Brigham Young University - J. Reuben Clark Law School and University of Nebraska College of Law
Downloads 28 (569,067)

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COVID-19, Fiscal Federalism, 2020, State Budget Crisis

92.

Strategic Nonconformity to the TCJA, Part I: Personal Income Taxes

TAX NOTES STATE, JULY 6, 2020
Number of pages: 4 Posted: 02 Oct 2020
Adam B. Thimmesch, Darien Shanske and David Gamage
University of Nebraska College of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 28 (569,067)

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tax law, tax policy, fiscal federalism, conformity, state tax, budget crisis

93.

Tax Cannibalization by State Corporate Taxes: Policy Implications

Tax Notes State, February 17, 2020, p. 565
Number of pages: 4 Posted: 06 May 2020
Darien Shanske and David Gamage
University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 27 (575,187)

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tax law, tax policy, fiscal federalism, tax cannibalization

94.

Creating Opportunity Through a Fairer Tax System: The Case for Taxing Extreme Wealth Holdings and "Real" (Book) Corporate Profits and for Improving IRS Funding

Indiana Legal Studies Research Paper No. 446
Number of pages: 18 Posted: 28 Apr 2021
David Gamage
Indiana University Maurer School of Law
Downloads 25 (587,816)

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Senate Committee on Finance, Ultra-Millionaire Tax Act, Ultra-Millionaires, Federal Tax, Wealth, Income Inequality, Ultra-Wealthy, Real Corporate Profits Tax Act of 2021, Real Corporate Profits Tax Act, IRS, Internal Revenue Service, Tax Gaming

95.

Why States Should Consider Expanding Sales Taxes To Services, Part 1

Tax Notes State, Volume 98, December 21, 2020, Indiana Legal Studies Research Paper No. 428, BYU Law Research Paper No. 21-15
Number of pages: 6 Posted: 20 Feb 2021 Last Revised: 01 Jun 2021
Brigham Young University - J. Reuben Clark Law School, Brigham Young University, J. Reuben Clark Law School, Students, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 25 (587,816)

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Sales Tax, COVID-19, Coronavirus, Services, States, Budgets, Crisis, SAFE, State Action in Fiscal Emergencies

96.

Tax Cannibalization by State Corporate Taxes: Revised Estimates

Tax Notes State, February 10, 2020, p. 487
Number of pages: 6 Posted: 06 May 2020
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 23 (600,951)

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tax law, tax policy, fiscal federalism, tax cannibalization

97.

Conformity and State Income Taxes: Suggestions for the Crisis

TAX NOTES STATE, JUNE 15, 2020
Number of pages: 3 Posted: 20 Jul 2020
Michael A. Livingston and David Gamage
Rutgers, The State University of New Jersey - Rutgers Law School and Indiana University Maurer School of Law
Downloads 21 (614,437)

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tax law, tax policy, fiscal federalism, conformity, state tax, budget crisis

98.

On Yang’s Proposed Federal Tax on Subnational Tax Incentives

Tax Notes State, October 7, 2019, p. 25
Number of pages: 5 Posted: 27 Nov 2019
David Gamage and Darien Shanske
Indiana University Maurer School of Law and University of California, Davis - School of Law
Downloads 16 (649,147)
Citation 1

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fiscal federalism, tax incentives, tax, Yang, State Tax Policy

99.

Brief of Tax Law Professors as Amici Curiae in Support of the Department of Revenue of the State of Colorado in Department of Revenue of the State of Colorado v. Oracle Corporation & Subsidiaries

Number of pages: 34 Posted: 26 Sep 2018
Hayes Holderness, Darien Shanske and David Gamage
University of Richmond - School of Law, University of California, Davis - School of Law and Indiana University Maurer School of Law
Downloads 15 (656,437)

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Amicus Brief, Colorado Supreme Court, Worldwide Combined Reporting, Water’s Edge Election, Department v. Oracle Corp.

100.

O Que É Pior, Flutuações Fiscais Ou Flutuações De Gastos? (in Portuguese) (Which is Worse, Tax Fluctuations or Spending Fluctuations?) (in English)

Revista Tributaria das Americas, Vol. 2, p. 245, 2011
Posted: 13 Sep 2011 Last Revised: 02 Oct 2017
David Gamage
Indiana University Maurer School of Law

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Other Papers (1)

Total Downloads: 21
1.

Prompt on the King v. Burwell Case

Columbia Journal of Tax Law, Tax Matters, Vol. 6, No. 1, 2015
Number of pages: 2 Posted: 30 Mar 2015 Last Revised: 14 Apr 2018
David Gamage
Indiana University Maurer School of Law
Downloads 21

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