David Scott Gamage
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| David Scott Gamage | |
|---|---|
| Born | June 17, 1977 Los Angeles, California, United States |
| 🏫 Education | Stanford University (BA, MA) Yale Law School (JD) |
| 💼 Occupation | Law Professor |
| 🏢 Organization | University of Missouri |
| 🌐 Website | https://law.missouri.edu/person/david-gamage/ |
David Gamage is the Law School Foundation Distinguished Professor of Tax Law & Policy at the University of Missouri School of Law.[1]
Gamage specializes in tax law and policy and is also a scholar of health law and policy.[1] Gamage is listed among Brian Leiter's rankings of the most-cited U.S. tax law scholars (2016-2020), ranking within the top ten and as the youngest scholar among that top ten.[2] He is also recognized for being among the most downloaded legal scholars on the Social Science Research Network,[3] ranking twenty-fifth by total all-time downloads (as of February 2024).[4] "Gamage has authored or coauthored over 90 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. His newest forthcoming draft book, The Income Tax Collapse: ‘Buy, Borrow, Die’ and Beyond, co-authored with Edward McCaffery, is under contract with Oxford University Press."[1]
Professional and Academic Career[edit]
In January 2024, Gamage moved from his prior appointment at Indiana University Maurer School of Law, where he held the William W. Oliver Chair in Tax Law, to the University of Missouri School of Law.[5] As reported by TaxProf Blog, Gamage's wife, Shruti Rana, had previously left her positions at Indiana University Bloomington to accept positions at the University of Missouri as an Assistant Vice Chancellor and Professor of Law.[5] Prior to his coming to Indiana University with Rana, Gamage was a tax law professor at the University of California, Berkeley.[5]
Gamage has participated in television debates[6][7][8] and has testified before the United States Congress[9] and before multiple state legislatures.[10][11][12][13] 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.[14] His responsibilities included supervising the drafting of regulations and executive initiatives, particularly those associated with the tax provisions of the Affordable Care Act ("Obamacare").[15]
Gamage is especially known for his work on wealth tax and related tax law reforms.[16][17] 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.[18] Gamage subsequently helped design legislation for a number of other proposed federal wealth tax and Billionaire and Ultra-millionaire income tax reforms,[19][20][21][22] most notably President Joe Biden's proposed Billionaire Minimum Income Tax reform proposal.[16][23][24] 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,[25][26][27] and for multi-millionaire mark-to-market income tax reform proposals for the states of Illinois, New York, and Vermont.[28][29]
Gamage has also written influential scholarship and Supreme Court amicus briefs on the constitutionality of tax laws.[30][31] However, Gamage's work has also been critiqued by some prominent tax lawyers and tax experts[32] and by some eminent professors of constitutional law and of linguistics.[33]
Personal Life[edit]
In 2013, Gamage married Shruti Rana, who was then a professor at Maryland Law.[34] Their daughter, Eva Rana-Gamage, was born in 2017.[35]
References[edit]
- ↑ 1.0 1.1 1.2 "Professor David Gamage Joins Mizzou Law Faculty". ST. LOUIS RECORD. 2024-01-25. Retrieved 2024-02-12.
Professor David Gamage has joined Mizzou Law, starting this January as the Law School Foundation Distinguished Professor of Tax Law & Policy....'David Gamage is a transformational hire for Mizzou Law,' said Paul Litton, dean of the MU School of Law. 'He is in the highest echelon of tax law and policy scholars in the country. In addition to being one of the most highly cited tax professors, his work in tax and health law has had significant impact on federal and state policymakers.'
- ↑ Brian Leiter (August 27, 2021). "10 Most-Cited Tax Scholars in the U.S., 2016-2020". Brian Leiter's Law School Reports.
- ↑ "Meet the Author: Professor David Gamage on Tax". www.blog.ssrn.com/. 31 March 2023. Retrieved 2023-12-30.
He’s spent time outside academia, working with the US Treasury Department as an advisor during the Obama Administration on the Affordable Care Act, and also happens to be one of topmost downloaded Law authors on SSRN.
- ↑ "SSRN Top 3,000 Law Authors". SSRN. February 1, 2024.
- ↑ 5.0 5.1 5.2 Paul L. Caron (January 16, 2024). "David Gamage And Shruti Rana Leave Indiana-Bloomington For Missouri-Columbia". TaxProf Blog.
- ↑ Squawk Box (2023-02-27). Breaking Down the Problems with the Current Social Security System. CNBC. Retrieved 2024-02-12.
Allison Schrager, senior fellow at the Manhattan Institute, and David Gamage, Indiana University law professor, join ‘Squawk Box’ to discuss the idea of raising social security, the general issues with social security, and more.
- ↑ Squawk Box (2021-03-02). Watch Two Experts Debate the Implications of Warren's Wealth Tax. CNBC. Retrieved 2024-02-12.
Sen. Elizabeth Warren unveiled her new proposal to tax the wealthy that calls for a 2% annual tax on wealth of more than $50 million and 3% on wealth more than $1 billion. Grover Norquist, president of Americans for Tax Reform, and David Gamage, law professor with Indiana University, Bloomington who advised on this tax plan, joined 'Squawk Box' on Tuesday to discuss.
- ↑ Sam Brock (2014-02-14). Reality Check: Obamacare Enrollment: Will We Make It?. NBC. Retrieved 2024-02-12.
- ↑ David Gamage on the C-SPAN Networks. C-SPAN. Retrieved 2024-02-12.
- ↑ Keith Whitcomb (2024-02-01). "Wealth Tax Bills Come to House Ways and Means". BARRE MONTPELIER TIMES ARGUS. Retrieved 2024-02-13.
The committee has had some testimony on H.827, and on Wednesday heard from David Gamage, a Law School Foundation distinguished professor of tax law and policy at the University of Missouri School of Law. He said that H.827, the tax on unrealized gains, is essentially just a change in timing that closes a loophole that allows people with a great deal of wealth to keep that wealth in assets rather than taxable salary.
- ↑ Carolyn Brotherton (2023-08-24). Is the Wealth Tax Just a Washington Thing?. Retrieved 2024-02-12.
David Gamage, Professor of Law Chair in Tax Law at Indiana University and scholar of tax law and policy, testifying in support of the HB 1473, to implement a state wealth tax in Washington, during the 2023 legislative session.
- ↑ Christopher Keating (2021-03-15). "Tax the Rich to Help Poor and Middle-class Recover from COVID-19? Connecticut Lawmakers Hold Daylong Debate". HARTFORD COURANT. Retrieved 2024-02-12.
- ↑ David Gamage (2009-03-23). Testimony before the Committee on Revenue and Taxation California Assembly (PDF). ASSEMBLY REVENUE AND TAXATION COMMITTEE (Report). Retrieved 2024-02-12.
- ↑ "David Gamage Named to Key Post in U.S. Treasury Department". Berkeley Law (Press release). 2010-09-30. Retrieved 2023-12-30.
- ↑ "Prof. David Gamage". fedsoc.org. 2021-11-18. Retrieved 2023-12-30.
- ↑ 16.0 16.1 Scott Dyreng and Jeff Hoopes (2022-04-27). Tax Chats: A Bigger Burden for Billionaires? David Gamage on Biden's Mega Millionaire Minimum Tax.
Scott and Jeff discuss Biden's proposed Mega Millionaire Minimum Tax with David Gamage, one of the thought-leaders behind the proposal and its variations.
- ↑ Benjamin Valdez (2024-04-02). "Advocates Push Wealth Taxes Despite Mixed Results". TAX NOTES.
Galle, along with David Gamage and Darien Shanske ... authored a study that dubbed the accounts the 'ULTRA (unliquidated tax reserve accounts)' method of taxing wealth. The method was also floated on the federal level under a bill proposed last year by U.S. Rep. Steve Cohen, D-Tenn., dubbed the Billionaire Minimum Income Tax Act. Gamage, Shanske, and Galle worked with lawmakers on the act, as well as others at the state and federal level.
- ↑ Jonathan Curry (2019-12-06). "UC Berkeley Economists Chosen as Tax Notes Federal's Persons of the Year". TAX NOTES.
Gamage, who also helped draft Warren’s wealth tax proposal in early 2019, observed that the proposal seems to have opened the floodgates to progressive tax policy ideas and research.
- ↑ Richard Rubin (2021-10-26). "Billionaire Tax Faces Likely Constitutional Challenge". WALL STREET JOURNAL. Retrieved 2024-02-12.
David Gamage, a tax-law professor at Indiana University who has consulted with the Senate Finance Committee Democrats on the plan....
- ↑ David Dayen (2021-10-26). "Introducing the 'Deus Tax Machina'". THE AMERICAN PROSPECT. Retrieved 2024-02-12.
According to David Gamage, a tax law professor at Indiana University who has worked with Congress on tax proposals, around three-quarters of economic income will never be reported to the IRS under current law. The only way to get at wealth inequality in the U.S. is to deal with capital income.
- ↑ Naomi Jagoda (2021-10-26). "Billionaire Tax Gains Momentum". THE HILL. Retrieved 2024-02-12.
David Gamage, a law professor at Indiana University who has worked with Wyden’s office....
- ↑ Bernie Becker (2021-10-25). "Will Wyden's New Wealth Tax Survive the Courts?". POLITICO. Retrieved 2024-02-12.
David Gamage of Indiana University’s law school, who has advised lawmakers on wealth tax proposals, said that Wyden’s proposal should be safe because it would only place a yearly tax on the unrealized gains from publicly traded assets.
- ↑ Juliana Kaplan (2022-03-30). "Biden's Billionaire Tax Would Work a Lot Like the Withholding You See on Your Paycheck". BUSINESS INSIDER. Retrieved 2024-02-12.
But David Gamage, a law professor at Indiana University, told Insider that 'this actually isn't a tax on unrealized gains — it's a prepayment mechanism for capital gains.' Gamage said it's akin to something many Americans are probably familiar with: Withholding taxes on your paycheck. By withholding from each check, you essentially pre-pay taxes so you're not stuck with one big bill on tax day each year. For instance, when you file your income taxes in April, you may find that you actually paid too much money — and then you get some back. That's the tax refund that millions of Americans are very familiar with. It's the 'same thing' with this proposed tax, per Gamage, who said he's been working with the administration on this provision for some time.
- ↑ Lee Sheppard (columnist) (2023-03-20). "Biden's Disguised Wealth Tax". TAX NOTES FEDERAL.
That’s as far as we get with the Treasury green book. We have to fill in the gaps using the ULTRA mechanism description developed by the academics who were consulted on the Biden proposal. The ULTRA proposal is more fully developed in a coming law review article by its creators. (Brian D. Galle, David Gamage, and Darien Shanske, “Solving the Valuation Challenge: The ULTRA Method for Taxing Extreme Wealth,” 72 Duke L.J. ___ (2023).)
- ↑ Carolina Vargas (2020-12-28). "State Wealth Taxes Could Provide Additional Revenue Opportunity". TAX NOTES.
State-level wealth tax proposals have been floated in California and New York to fill budget deficits and help address inequality. Some experts argue that a wealth tax — a tax on the value of held assets — would better tax the ultra-rich, since their wealth may not always be realized as income that could be captured by a higher income tax. California's A.B. 2088 would have created a wealth tax that could generate up to $7.5 billion annually from the rich. That bill, introduced August 13 at the end of the 2020 session, sought to establish a 0.4 percent yearly tax on the worldwide net worth over $30 million (or $15 million for married taxpayers filing separately) of California residents. According to an August 10 analysis by David Gamage, Emmanuel Saez, and Darien Shanske, California has 17 percent of all U.S. millionaires and 25 percent of all U.S. billionaires. The authors suggested that a wealth tax would more fairly tax the state’s richest residents.
- ↑ David Gamage, Emmanuel Saez, and Darien Shanske (2021-04-22). "Op-Ed: California Should Pass a Small Tax on Big Wealth". LOS ANGELES TIMES. Retrieved 2024-02-20.
The state Legislature is now considering a pair of bills — Assembly Constitutional Amendment 8 and Assembly Bill 310 — that would levy a 1% tax on extreme wealth: anything above $50 million, with an additional 0.5% tax on fortunes worth more than $1 billion. With Georgetown University law professor Brian Galle, we helped draft these bills to deter tax avoidance and to restore fairness to California’s tax system.
CS1 maint: Multiple names: authors list (link) - ↑ Kim, Young Ran. "TAXING THE METAVERSE". Georgetown Law Journal. 112. SSRN 4549974 Check
|ssrn=value (help). - ↑ "Prof. David Gamage to Testify before Vermont House Committee". law.missouri.edu (Press release). 2024-01-31. Retrieved 2024-02-12.
Professor David Gamage, the Law School Foundation Distinguished Professor of Tax Law and Policy, will testify via Zoom on Jan. 31 before the Vermont House Committee of Ways and Means on a tax reform proposal that he and coauthors Brian Galle and Darien Shanske designed. The New York Times wrote about this proposed Vermont 'wealth tax' reform earlier in January: click here to read that story. This is the latest state wealth tax or mark-to-market reform proposal that Prof. Gamage and his coauthors have designed and drafted, following earlier proposals for California, Illinois, New York, and Washington State. Prof. Gamage’s testimony will be broadcast via the Ways and Means YouTube channel.
- ↑ Jimmy Vielkind (2021-02-18). "Some Democratic Lawmakers Push for Wealth Tax on New York Billionaires". WALL STREET JOURNAL. Retrieved 2024-02-12.
David Gamage, a professor at Indiana University law school who helped draft Ms. Ramos’ bill....
- ↑ Jonathan D. Grossberg, Kerry K. Inger, and Carneil D. Wilson (2024-01-15). "Moore v. United States and The Original Public Meaning of "Taxes on Incomes"". ABA TAX TIMES. SSRN 4696720 Check
|ssrn=value (help).There are a number of briefs in support of the government. One of the most developed in favor of a broader reading of the Sixteenth Amendment that does not include a realization requirement is an amici curiae brief from Professors Brooks and Gamage that draws upon various sources contemporary to the Sixteenth Amendment’s adoption to respond to pro-petitioner arguments.
CS1 maint: Multiple names: authors list (link) - ↑ Joseph J. Thorndike (2023-07-03). "Tax History: Originalist Misunderstandings of Income and the Repatriation Tax". TAX NOTES STATE.
In their article on the original meaning of 'income' under the 16th Amendment, Brooks and Gamage dismantle many of the key historical assertions included in the Moores’ petition, quoted above.
- ↑ Joe Crosby, Stephen P. Kranz, and Diann L. Smith (2023-02-27). "Why States Shouldn't Conform to the New Corporate AMT". TAX NOTES STATE.
Well, our friends on the other side of the table — professors Darien Shanske and David Gamage — just published an article in Tax Notes State. . . . The two professors are hellbent on raising corporate taxes, whether needed or not, and they are writing frequently and showing up in state tax reform discussions as well.
CS1 maint: Multiple names: authors list (link) - ↑ Thomas Rex Lee, Lawrence Solum, James Cleith Phillips, and Jesse Egbert (2024-02-13). "Corpus Linguistics and the Original Public Meaning of the Sixteenth Amendment". 73 Duke L.J. Online 159 (2024). SSRN 4560166 Check
|ssrn=value (help).In two working papers, Professors John Brooks and David Gamage have argued that the original meaning of 'income' did not include a realization requirement. Their careful and learned papers draw on a number of sources, including.... None of the sources cited by Professors Brooks and Gamage provide direct evidence of the original public meaning of 'incomes, from whatever source derived' in 1913. Instead, their sources bear on the technical meaning of the word 'income' in the late nineteenth and early twentieth centuries.
CS1 maint: Multiple names: authors list (link) - ↑ Paul L. Caron (July 17, 2013). "Tax Prof Wedding: David Gamage". TaxProf Blog.
- ↑ Paul L. Caron (May 7, 2017). "Tax Prof Baby: Eva Rana-Gamage". TaxProf Blog.
External links[edit]
- Social Science Research Network (Articles authored or co-authored by David Gamage)
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