David Gamage

David Gamage is the Law School Foundation Distinguished Professor of Tax Law & Policy at the University of Missouri School of Law.

Gamage specializes in tax law and policy and is also a scholar of health law and policy.

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.

His responsibilities included supervising the drafting of regulations and executive initiatives, particularly those associated with the tax provisions of the Affordable Care Act ("Obamacare").

Gamage is especially known for his work on wealth tax and related tax law reforms.

In 2013, Gamage married Shruti Rana, who was then a professor at Maryland Law.

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.

He is also recognized for being among the most downloaded legal scholars on the Social Science Research Network, ranking twenty-fifth by total all-time downloads (as of February 2024).

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.

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.

Prior to his coming to Indiana University with Rana, Gamage was a tax law professor at the University of California, Berkeley.

Gamage has participated in television debates and has testified before the United States Congress and before multiple state legislatures.

Their daughter was born in 2017.

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.

Gamage subsequently helped design legislation for a number of other proposed federal wealth tax and Billionaire and Ultra-millionaire income tax reforms, most notably President Joe Biden's proposed Billionaire Minimum Income Tax reform proposal.

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, and for multi-millionaire mark-to-market income tax reform proposals for the states of Illinois, New York, and Vermont.

Gamage has also written influential scholarship and Supreme Court amicus briefs on the constitutionality of tax laws.

However, Gamage's work has also been critiqued by some prominent tax lawyers and tax experts and by some eminent professors of constitutional law and of linguistics.