Professor David Gamage is a scholar of tax law and policy and also of health law and policy. He has written extensively on tax and budget policy at both the U.S. state and federal levels and tax theory, fiscal federalism, and the intersections between taxation and health care. Professor Gamage consistently ranks in the top five of the SSRN Tax Professor Rankings.
Gamage has authored or co-authored over fifty scholarly articles and essays. His scholarship has appeared in many journals, including the peer-edited Tax Law Review and Public Finance Review, and the flagship law reviews of the University of Chicago, the University of California, and Northwestern Law Schools. His casebook, Taxation: Law, Planning, and Policy, is published by Carolina Academic Press.
From 2010 through 2012, Gamage served as special counsel to the U.S. Department of the Treasury, Office of Tax Policy. In that position, he administered the individual income tax portfolio of the Treasury Department's Tax Legislative Counsel. He oversaw the drafting of all individual income tax regulations and executive branch initiatives related to the individual income tax. Gamage's position primarily involved the drafting and implementation of tax provisions of the Affordable Care Act ("Obamacare"). Since returning to academia in 2012, Gamage has served on a tax reform commission for California and has regularly advised other state and federal policymakers on tax and health policy.