About
Professor David Gamage is a renowned scholar at Indiana University Maurer School of Law, holding the William W. Oliver Chair in Tax Law. His expertise spans tax law, health law, and budget policy, with significant contributions to fiscal federalism and wealth taxation. He has authored over 70 publications and served as special counsel to the U.S. Department of the Treasury (2010-2012), playing a pivotal role in implementing the Affordable Care Act's tax provisions.
- Education: B.A. and M.A. from Stanford University (2000), J.D. from Yale University (2005)
David Gamage's research focuses on tax policy design, wealth inequality, and intergovernmental fiscal relations. His recent work examines constitutional frameworks for wealth taxes, post-pandemic tax reforms, and experimental analyses of tax salience effects. He has co-organized Project SAFE to address state fiscal emergencies through research-backed policy recommendations.
His publications reveal trends in progressive taxation, fiscal crisis management, and healthcare-tax interdependencies. Notable awards include being ranked 9th most-cited U.S. tax law scholar and 5th most-downloaded.
- Scientific Awards: 9th most-cited U.S. tax law scholar, 5th most-downloaded U.S. tax law scholar
Gamage has advised numerous federal and state policymakers on tax and health reforms, including drafting legislation for California, New York, and Illinois. He has contributed congressional testimony and co-authored a widely used tax law casebook. His work bridges academic research with real-world policy implementation through collaborations with state governments and think tanks.
