David Gamage


David Gamage’s research and teaching interests are in the areas of taxation, budget policy, public finance, health care, contract law, and consumer protection law. Gamage has written extensively on both state- and federal-level tax and budget policy, on tax theory, and on the intersections between taxation and health care.  Professor Gamage has testified on these topics before state legislatures and has presented to a number of other government audiences. He is also regularly interviewed on these topics by radio, television, and print media.

From 2010 through 2012, Professor Gamage served as Special Counsel and Senior Stanley S. Surrey Fellow to the U.S. Department of the Treasury, Office of Tax Policy. In that position, Professor Gamage administered the individual income tax portfolio of the Treasury Department’s Tax Legislative Counsel, thus overseeing the drafting of all individual income tax regulations, as well as advising on new legislation and executive branch initiatives related to the individual income tax. Professor Gamage’s position primarily involved the implementation of the tax provisions of the Affordable Care Act (“Obamacare”).

Gamage’s scholarship has been published in a range of journals, including the peer-edited Tax Law Review and the University of Chicago and California Law Reviews. His textbook, Taxation: Law, Planning, and Policy (co-authored with Michael Livingston), is published by LexisNexis. His forthcoming book on health care reform (co-authored with Amy Monahan) will be published by Oxford University Press.

David Gamage’s full CV is available here. Many of his publications are available for download here. Links to some of his prior media appearances can be found here.


B.A., Stanford University (2000)
M.A., Stanford University (2000)
J.D., Yale Law School (2005)