Berkeley Law - Faculty Profiles

generalcoursesteaching evaluationscvpublications

Publications by David Gamage


Taxation: Law, Planning, and Policy, LexisNexis, 2nd ed. (with Michael Livingston) (2010)


A Framework for Analyzing the Optimal Choice of Tax Instruments, 68 TAX LAW REVIEW (forthcoming)

Analyzing the Optimal Choice of Tax Instruments: The Case for Levying (all of) Labor-Income Taxes, Value-Added Taxes, Capital-Income Taxes, and Wealth Taxes, 68 TAX LAW REVIEW (forthcoming)

Preventing Government Shutdowns: Designing Default Rules for Budgets, 86 COLORADO LAW REVIEW (with David Louk) (forthcoming)

Experimental Evidence of Tax Salience and the Labor-Leisure Decision: Anchoring, Tax Aversion, or Complexity?, 41 PUBLIC FINANCE REVIEW 203 (with Andrew Hayashi and Brent Nakamura) (2013)

A Better Way Forward for State Taxation of E-Commerce, 92 BOSTON UNIVERSITY LAW REVIEW 483 (with Devin Heckman) (2012)

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)

Three Essays on Tax Salience: Market Salience and Political Salience, 65 TAX LAW REVIEW 19 (with Darien Shanske) (2011)

Preventing State Budget Crises: Managing the Fiscal Volatility Problem, 98 CALIFORNIA LAW REVIEW 749 (2010)

Commodification and Contract Formation: Placing the Consideration Doctrine on Stronger Foundations, 73 UNIVERSITY OF CHICAGO LAW REVIEW 1299 (with Allon Kedem) (2006)

Taxing Political Donations: The Case for Corrective Taxes in Campaign Finance, 113 YALE LAW JOURNAL 1283 (2004)


Taxation and Incentives in the Business Enterprise, ENTERPRISE LAW: CONTRACTS, MARKETS, AND LAWS IN THE U.S. AND JAPAN, Zenichi Shishido ed., forthcoming (with Shruti Rana)

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)

Why the Affordable Care Act Authorizes Tax Credits on the Federal Exchanges, 71 STATE TAX NOTES 229 (with Darien Shanske) (2014)

A Potential Game Changer in E-Commerce Taxation, STATE TAX NOTES 747 (with Andrew Haile and Darien Shanske) (2013)

On the Future of Tax Salience Scholarship: Operative Mechanisms and Limiting Factors, 41 FLORIDA STATE UNIVERSITY LAW REVIEW 173 (2013)

The Case for a State-Level Debt-Financing Authority, 67 STATE TAX NOTES 188 (with Darien Shanske) (2013)

The Trouble with Tax Increase Limitations, 6 ALBANY GOVERNMENT LAW REVIEW 50 (with Darien Shanske) (2013)

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)

On Tax Increase Limitations: Part II — Evasion and Transcendence, 64 STATE TAX NOTES 245 (with Darien Shanske) (2012)

The Saga of State ‘Amazon’ Laws: Reflections on the Colorado Decision, 65 STATE TAX NOTES 197 (with Darien Shanske) (2012)

Vendor Compensation as an Approach for State ‘Amazon’ Laws: Part 1, 65 STATE TAX NOTES 385 (with Devin Heckman) (2012)

Vendor Compensation as an Approach for State ‘Amazon’ Laws: Part 2, 65 STATE TAX NOTES 459 (with Devin Heckman) (2012)

O Que É Pior, Flutuações Fiscais Ou Flutuações De Gastos?, 2 REVISTA TRIBUTARIA DAS AMERICAS 245 (2011)

On Tax Increase Limitations: Part I - A Costly Incoherence, 62 STATE TAX NOTES 813 (with Darien Shanske) (2011)

The Case for Reducing the Market Salience of Taxation, 103 PROCEEDINGS OF THE NATIONAL TAX ASSOCIATION ANNUAL CONFERENCE ON TAXATION (with Darien Shanske) (2011)

Managing Fiscal Volatility by Redefining ‘Tax Cuts’ and ‘Tax Hikes’, 58 STATE TAX NOTES 113 (with Jeremy Bearer-Friend) (2010)

Minimizing the Harm of State Fiscal Volatility, 57 STATE TAX NOTES 633 (with Jeremy Bearer-Friend) (2010)

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)

Which is Worse, Tax Fluctuations or Spending Fluctuations?, 102 PROCEEDINGS OF THE NATIONAL TAX ASSOCIATION ANNUAL CONFERENCE ON TAXATION (2009)

Managing California's Fiscal Roller Coaster, 49 STATE TAX NOTES 659 (2008)


A Better Direction for California’s Climate Change Policy, SACRAMENTO BEE (with Mark Gergen) (2014)

How to Avoid Another Shutdown, LOS ANGELES TIMES (with David Louk) (2013)

Health care decision means more work for IRS, SAN FRANCISCO CHRONICLE (2012)

ObamaCare's Costs to the Working Class, WALL STREET JOURNAL (2012)

Conversations, TAX NOTES TODAY (2012) - PDF Version (937 Kb)

The Supreme Court’s health care decision and the problem with relying on the taxing power, THE BERKELEY BLOG (2012)