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David Gamage

David Gamage

Awards

Titled Professor (2022)
Charles Whistler Faculty Fellow

About David Gamage

David Gamage earned his B.A. and M.A. from Stanford University in 2000. He went on to earn his J.D. from Yale University in 2005. Gamage began his teaching career at Indiana University (IU) in 2016 as a professor of law in the Maurer School of Law, and, in 2022, he was given the additional title of Charles Whistler Faculty Fellow.

Prior to joining the IU faculty, from 2010 to 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, and 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 the state of California and has regularly advised other state and federal policymakers on tax and health policy. He helped draft tax reform legislation for the federal government and the states of California, New York, and Illinois and has advised on numerous other federal and state-level legislative and regulatory proposals for tax and health law reform.

Gamage has authored or co-authored over 70 scholarly articles and essays. His scholarship has appeared in a range of journals, including the peer-reviewed Tax Law Review and Public Finance Review, and the flagship law reviews of the University of Chicago, the University of California, Duke, and Northwestern Law Schools. His casebook, Taxation: Law, Planning, and Policy is published by Carolina Academic Press. Additionally, he was ranked as the 9th most-cited U.S. tax law scholar in the U.S. between 2016 and 2020 and is the youngest scholar on that top-10 list. He is also ranked as the 5th most-downloaded U.S. tax law scholar.

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