Draft:David Gamage

Gamage was recruited to the University of Missouri in 2024 as part of the part of the MizzouForward program, an ongoing effort to strengthen innovation in research disciplines across the Mizzou campus.^[1][2] Prior to that he was a Professor at Indiana University’s Maurer School of Law, where he held the William W. Oliver Chair in Tax Law.^[1][3] Leading up to Gamage's move to the University of Missouri, Gamage's wife, Shruti Rana, had previously left her prior positions at Indiana University to accept positions at the University of Missouri as Assistant Vice Chancellor and Professor of Law.^[4]

Gamage started his academic career as a fellow at the University of Texas School of Law, and was then a professor at the University of California, Berkeley School of Law, for nine years, until he left to accept joint offers for him and for his wife Shruti Rana at Indiana University.^[1][4] Gamage has also been a visiting professor at the Duke University School of Law and at the Georgetown University Law Center.^[1]

Gamage has participated in television debates^[5][6][7] and has testified before the United States Congress^[8] and before multiple state legislatures.^{[9][10][11][12]} Between 2010 and 2012, Gamage served as a special counsel to the United States Department of the Treasury, Office of Tax Policy, where he oversaw the individual income tax portfolio.^[13] His responsibilities included supervising the drafting of regulations and executive initiatives, particularly those associated with the tax provisions of the Affordable Care Act ("Obamacare").^[14]

Gamage works on wealth tax and related tax law reforms.^[15][16] Along with economists Emmanuel Saez and Gabriel Zucman, Gamage helped draft Senator Elizabeth Warren's proposed "Ultra-Millionaire" wealth tax reform during and after her 2019-2020 Presidential campaign.^[17] Gamage subsequently helped design legislation for a number of other proposed federal wealth tax and Billionaire and Ultra-millionaire income tax reforms,^{[18][19][20][21]} most notably President Joe Biden's proposed Billionaire Minimum Income Tax reform proposal.^[15][22][23] Along with economist Emmanuel Saez and tax law professors Brian Galle and Darien Shanske, Gamage has also designed legislation for a wealth tax reform proposal for the state of California,^[24][25][26] and for multi-millionaire mark-to-market income tax reform proposals for the states of Illinois, New York, and Vermont.^[27][28]

Gamage has also written scholarship and Supreme Court amicus briefs on the constitutionality of tax laws,^[29][30][31] and on other topics related to tax law and health law.^[32][33] Gamage's work has been critiqued by some tax lawyers and tax experts^[34] and by some professors of constitutional law and of linguistics.^[35]

Gamage has authored or coauthored over 90 scholarly articles and essays and is highly cited in the field of tax law.^[1]

Solving the Valuation Challenge: The ULTRA Method for Taxing Extreme Wealth, 72 Duke Law Journal 1257 (with Brian Galle and Darien Shanske) (2023)

The Case for Taxing (All of) Labor Income, Consumption, Capital Income, and Wealth, 68 Tax Law Review 355 (2015)

How Should Governments Promote Distributive Justice?: A Framework for Analyzing the Optimal Choice of Tax Instruments, 68 Tax Law Review 1 (2014)

Three Essays on Tax Salience: Market Salience and Political Salience, 65 Tax Law Review 19 (with Darien Shanske) (2011)

Tax Cannibalization and Fiscal Federalism in the United States, 111 Northwestern University Law Review 295 (with Darien Shanske) (2017)

Preventing State Budget Crises: Managing the Fiscal Volatility Problem, 98 California Law Review 749 (2010)

• Social Science Research Network (Articles authored or co-authored by David Gamage)
• University of Missouri Law School faculty profile