David Gamage
@davidgamage.bsky.social
Professor of Tax Law and Health Law; served in Obama's Treasury; research tax law reforms, public finance, and healthcare finance; https://law.missouri.edu/person/david-gamage/
On Nov 12 (Wednesday), David Elkins (Netanya) + Mirit Eyal (Alabama) will present the draft paper, "Toward AI Tax Personhood”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
November 10, 2025 at 7:24 PM
On Nov 12 (Wednesday), David Elkins (Netanya) + Mirit Eyal (Alabama) will present the draft paper, "Toward AI Tax Personhood”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
On Nov 5 (Wednesday), Steven Sheffrin (Tulane) will present the draft paper, “Taxpayer Realization and Economic Welfare”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
November 2, 2025 at 9:39 PM
On Nov 5 (Wednesday), Steven Sheffrin (Tulane) will present the draft paper, “Taxpayer Realization and Economic Welfare”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
Reposted by David Gamage
I have a very bad feeling about this...
October 27, 2025 at 4:51 PM
I have a very bad feeling about this...
On Oct 29 (Wednesday), Susie Morse (Texas) + Shuyi Oei (Duke) + Diane Ring (Boston College) will present the draft paper, "The Origination Clause and the President's Tariffs", at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
October 24, 2025 at 6:04 PM
On Oct 29 (Wednesday), Susie Morse (Texas) + Shuyi Oei (Duke) + Diane Ring (Boston College) will present the draft paper, "The Origination Clause and the President's Tariffs", at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
Reposted by David Gamage
Pretty good writeup of the California Billionaire Tax ballot proposal (scripted in part by the usual suspects, i.e. me, @davidgamage.bsky.social and Darien Shanske) that dropped yesterday.
sfstandard.com/2025/10/23/c...
sfstandard.com/2025/10/23/c...
If you’re reading this and you’re a California billionaire, hide your wallet
A new ballot initiative seeks a combined one-time tax of $100 billion from California’s richest.
sfstandard.com
October 24, 2025 at 3:13 PM
Pretty good writeup of the California Billionaire Tax ballot proposal (scripted in part by the usual suspects, i.e. me, @davidgamage.bsky.social and Darien Shanske) that dropped yesterday.
sfstandard.com/2025/10/23/c...
sfstandard.com/2025/10/23/c...
Reposted by David Gamage
I'm really having a hard time understanding Dems against prop 50. I hate it as well, but will vote for it. What's the alternative? Telling yourself later you held on to your ideals as people are loaded into planes to El Salvador?
We need democracy to survive in order to be able to fix it.
We need democracy to survive in order to be able to fix it.
October 23, 2025 at 5:31 AM
I'm really having a hard time understanding Dems against prop 50. I hate it as well, but will vote for it. What's the alternative? Telling yourself later you held on to your ideals as people are loaded into planes to El Salvador?
We need democracy to survive in order to be able to fix it.
We need democracy to survive in order to be able to fix it.
On Oct 22 (Wednesday), Assaf Harpaz (Georgia), will present the draft paper, “Artificial Intelligence and Taxation’s Goals”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
October 16, 2025 at 9:06 PM
On Oct 22 (Wednesday), Assaf Harpaz (Georgia), will present the draft paper, “Artificial Intelligence and Taxation’s Goals”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
Reposted by David Gamage
Not the point, but earlier in the video Vance lies about WIC being shut down (it isn’t). I know we just sort of shrug, but it’s honestly breathtaking how frequently the vice president of these United States lies.
STEPHANOPOULOS: I didn't insinuate anything. I asked you whether Tom Homan accepted $50k as was heard on an audio tape recorded by the FBI in September 2024. You did not answer the question. Thank you for your time.
VANCE: No, George, I sai--
STEPHANOPOULOS: We'll be right back
VANCE: No, George, I sai--
STEPHANOPOULOS: We'll be right back
October 12, 2025 at 6:31 PM
Not the point, but earlier in the video Vance lies about WIC being shut down (it isn’t). I know we just sort of shrug, but it’s honestly breathtaking how frequently the vice president of these United States lies.
On Oct 15 (Wednesday), Miranda Perry Fleischer (San Diego), will present the draft paper, “Equality of Opportunity and a Universal Child Allowance”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
October 10, 2025 at 7:04 PM
On Oct 15 (Wednesday), Miranda Perry Fleischer (San Diego), will present the draft paper, “Equality of Opportunity and a Universal Child Allowance”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
Reposted by David Gamage
When this is done every ICE agent who participated in a warrantless arrest must face criminal charges, and a jury of his peers.
October 2, 2025 at 3:09 PM
When this is done every ICE agent who participated in a warrantless arrest must face criminal charges, and a jury of his peers.
On Oct 1 (Wednesday), John R. Brooks (Fordham), will present the draft paper, “Stock Dividends, The Supreme Court, And The Great Crash Of 1929”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/ @fordhamlawnyc.bsky.social
September 30, 2025 at 3:20 PM
On Oct 1 (Wednesday), John R. Brooks (Fordham), will present the draft paper, “Stock Dividends, The Supreme Court, And The Great Crash Of 1929”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/ @fordhamlawnyc.bsky.social
On Sep 24 (Wednesday), Ed Fox (Michigan), Zach Liscow (Yale) and Michael Love (Columbia), will present the draft paper, “Corporate vs. Pass Through Taxation: the Role of Economic Rents and Legibility”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
September 19, 2025 at 5:34 PM
On Sep 24 (Wednesday), Ed Fox (Michigan), Zach Liscow (Yale) and Michael Love (Columbia), will present the draft paper, “Corporate vs. Pass Through Taxation: the Role of Economic Rents and Legibility”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
Reposted by David Gamage
“Democrats need to let it be known that any and all Trump accomplices who carry out corrupt or illegal actions on his behalf will face accountability later. It’s the only language these authoritarian thugs will ever understand.” newrepublic.com/article/2006...
Trump’s Ouster of Jimmy Kimmel Is Much Worse than You Think It Is
Anna Gomez, the FCC’s lone Democratic commissioner, tells TNR that her boss’ move violates both the First Amendment and the Communications Act. Democrats must extract consequences.
newrepublic.com
September 18, 2025 at 5:46 PM
“Democrats need to let it be known that any and all Trump accomplices who carry out corrupt or illegal actions on his behalf will face accountability later. It’s the only language these authoritarian thugs will ever understand.” newrepublic.com/article/2006...
On Sep 17 (Wednesday), Ellen Aprill (Loyola) will present the draft paper, “Revoking Tax-Exemption for Pursuit of DEI and Other Alleged Forms of Discrimination”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
September 11, 2025 at 5:07 PM
On Sep 17 (Wednesday), Ellen Aprill (Loyola) will present the draft paper, “Revoking Tax-Exemption for Pursuit of DEI and Other Alleged Forms of Discrimination”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
On Sep 10 (Wednesday), Josh Blank (UCI) and Leigh Osofsky (UNC), will present the draft paper, “Audit Guides and the Administrative State”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
September 8, 2025 at 10:32 PM
On Sep 10 (Wednesday), Josh Blank (UCI) and Leigh Osofsky (UNC), will present the draft paper, “Audit Guides and the Administrative State”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/
On Sep 8 (Monday), Zhaoyi Li (Albany) will present the draft paper, “The Fiscal Theory of Corporate Governance”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. @albanylaw.bsky.social 1/
September 4, 2025 at 5:24 PM
On Sep 8 (Monday), Zhaoyi Li (Albany) will present the draft paper, “The Fiscal Theory of Corporate Governance”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. @albanylaw.bsky.social 1/
Reposted by David Gamage
New Bureau of Economic Analysis data:
In 2023 US multinationals booked 42% of their foreign profits in the main tax havens
After 2 years of unprecedented decline, profit shifting seems to be rising again
Back to the lung-run trend that started in 1978?
In 2023 US multinationals booked 42% of their foreign profits in the main tax havens
After 2 years of unprecedented decline, profit shifting seems to be rising again
Back to the lung-run trend that started in 1978?
August 27, 2025 at 10:31 AM
New Bureau of Economic Analysis data:
In 2023 US multinationals booked 42% of their foreign profits in the main tax havens
After 2 years of unprecedented decline, profit shifting seems to be rising again
Back to the lung-run trend that started in 1978?
In 2023 US multinationals booked 42% of their foreign profits in the main tax havens
After 2 years of unprecedented decline, profit shifting seems to be rising again
Back to the lung-run trend that started in 1978?
On Aug 27 (Wednesday), Alex Zhang (Emory) will present his draft paper, “Racial Integration and Tax Exemption”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/ @emorylaw.bsky.social
August 26, 2025 at 9:29 PM
On Aug 27 (Wednesday), Alex Zhang (Emory) will present his draft paper, “Racial Integration and Tax Exemption”, at the Mizzou Law Tax Policy Colloquium, from 2:00 to 3:15 pm Central Time. 1/ @emorylaw.bsky.social
Reposted by David Gamage
It seems like there is not enough of a policy response to the existence of self-driving cars, with 57M miles of data, Waymo’s autonomous vehicles experience 85% less serious injuries & 79% less injuries overall than cars with human drivers
2.4 million are injured & 40k killed in US accidents a year
2.4 million are injured & 40k killed in US accidents a year
August 23, 2025 at 1:45 PM
It seems like there is not enough of a policy response to the existence of self-driving cars, with 57M miles of data, Waymo’s autonomous vehicles experience 85% less serious injuries & 79% less injuries overall than cars with human drivers
2.4 million are injured & 40k killed in US accidents a year
2.4 million are injured & 40k killed in US accidents a year
Reposted by David Gamage
My recent essay linking #judicialrepresentation to the #ruleoflaw is now up on @ssrn.bsky.social (SSRN)!
This essay suggests that the U.S. can improve #judicial representation, especially regarding #gender & parity, & strengthen the #ruleoflaw, by drawing on strategies used by international courts & organizations.
Read: papers.ssrn.com/sol3/papers....
Subscribe: www.ssrn.com/index.cfm/en...
#Lawsky
Read: papers.ssrn.com/sol3/papers....
Subscribe: www.ssrn.com/index.cfm/en...
#Lawsky
August 11, 2025 at 9:23 PM
My recent essay linking #judicialrepresentation to the #ruleoflaw is now up on @ssrn.bsky.social (SSRN)!
Reposted by David Gamage
In a single act, Trump is undoing significant portions of the health coverage gains of the last 60 years.
August 11, 2025 at 6:44 PM
In a single act, Trump is undoing significant portions of the health coverage gains of the last 60 years.
Reposted by David Gamage
Karl Frieden’s articles argue that calling for higher state corporate #incometaxes, however, this essay contends that Frieden misunderstands issues like #tax incidence, equity, & the need to combat #taxavoidance.
Read: papers.ssrn.com/sol3/papers....
Subscribe: www.ssrn.com/index.cfm/en...
Read: papers.ssrn.com/sol3/papers....
Subscribe: www.ssrn.com/index.cfm/en...
July 14, 2025 at 4:50 PM
Karl Frieden’s articles argue that calling for higher state corporate #incometaxes, however, this essay contends that Frieden misunderstands issues like #tax incidence, equity, & the need to combat #taxavoidance.
Read: papers.ssrn.com/sol3/papers....
Subscribe: www.ssrn.com/index.cfm/en...
Read: papers.ssrn.com/sol3/papers....
Subscribe: www.ssrn.com/index.cfm/en...
Reposted by David Gamage
In print now!
"Money Moves: Taxing the Wealthy at the State Level"
www.californialawreview.org/print/state-...
"Money Moves: Taxing the Wealthy at the State Level"
www.californialawreview.org/print/state-...
Money Moves: Taxing the Wealthy at the State Level — California Law Review
It’s widely understood today that inequality is a major social problem that in turn contributes to other crises. By most accounts, tax systems are supposed to be our engines of equality. Yet in today’...
www.californialawreview.org
July 14, 2025 at 1:30 PM
In print now!
"Money Moves: Taxing the Wealthy at the State Level"
www.californialawreview.org/print/state-...
"Money Moves: Taxing the Wealthy at the State Level"
www.californialawreview.org/print/state-...
Reposted by David Gamage