David Gamage

Publications

• Wage Enslavement: How the Tax System Holds back Historically Disadvantaged Groups of Americans
  110 KY. L.J. (2025) · Kentucky Law Journal · 2025
• <i>Moore</i> Questions, Some Answers: Fixing the Personal Tax System Despite Constitutional Constraints
  28 FLA. TAX REV. (2025) · Florida Tax Review · 2025
• Money Moves: Taxing the Wealthy at the State Level
  113 CAL. L. REV. 635 (2025) · California Law Review · 2025
• Solving the Valuation Challenge: The ULTRA Method for Taxing Extreme Wealth
  72 DUKE L.J. 1257 (2023) · Duke Law Journal · 2023
• Weathering State and Local Budget Storms: Fiscal Federalism with an Uncooperative Congress
  55 U. MICH. J. L. REFORM 309 (2022) · University of Michigan Journal of Law Reform · 2022
• Tax Now or Tax Never: Political Optionality and the Case for Current-Assessment Tax Reform
  100 N. C. L. REV. 487 (2021) · North Carolina Law Review · 2021

• Taxing E-Commerce in the Post-Wayfair World
  58 WASH. U. J. L. & POL'Y 071 (2019) · Washington University Journal of Law & Policy · 2019
• Tax Cannibalization and Fiscal Federalism in the United States
  111 NW. U. L. REV. 295 (2017) · Northwestern University Law Review · 2017
• Preventing Government Shutdowns: Designing Default Rules for Budgets
  86 U. COLO. L. REV. 181 (2015) · University of Colorado Law Review · 2015
• Foreword—King v. Burwell Symposium: Comments on the Commentaries (and on Some Elephants in the Room)
  2015 PEPP. L. REV. (2015) · Pepperdine Law Review · 2015
• A Way Forward for Tax Law and Economics? A Response to Osofsky's "Frictions, Screening, and Tax Law Design"
  62 BUFF. L. REV. 189 (2014) · Buffalo Law Review · 2014
• On the Future of Tax Salience Scholarship: Operative Mechanisms and Limiting Factors
  41 FLA. ST. U. L. REV. 173 (2013) · Florida State University Law Review · 2013
• Preventing State Budget Crises: Managing the Fiscal Volatility Problem
  98 CAL. L. REV. 749 (2010) · California Law Review · 2010

• Commodification and Contract Formation: Placing the Consideration Doctrine on Stronger Foundations
  73 U. CHI. L. REV. (2006) · University of Chicago Law Review · 2006
• Taxing Political Donations: The Case for Corrective Taxes in Campaign Finance
  113 YALE L.J. 1283 (2004) · Yale Law Journal · 2004