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David Gamage

@davidgamage.bsky.social
5.4K followers 793 following 220 posts

Professor of Tax Law and Health Law; served in Obama's Treasury; research tax law reforms, public finance, and healthcare finance; law.missouri.edu/person/david-gamage

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Reposted by David Gamage
James Medlock @jdcmedlock.bsky.social · 27/09/2026
The GOP cut funding to the IRS because *audits work* and they fundamentally don't believe rich people should have to play by the rules.
Line chart titled "Revenue per audit," subtitled "In-person audits, 2010-2014." It plots average revenue and average cost per audit by taxpayer income percentile, poorer to richer, from the 0–5th percentile to the top 0.1%. Source: Boning et al. 2023, "A Welfare Analysis of Tax Audits Across the Income Distribution."

Across the bottom half of the income distribution, revenue and cost track closely, both around $3,000–$6,000 per audit. Above the median, revenue pulls ahead of cost: about $10,000 vs. $5,000 near the 90th percentile, and about $17,000 vs. $8,000 at the 95th–99th. At the top, revenue jumps to about $31,000 for the 99–99.9th percentile and about $90,000 for the top 0.1%.
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Brian Galle @bdgesq.bsky.social · 25/09/2026
My convo with The New Yorker's incredibly professional & dedicated fact checker: IPADFC: "This says you're going to get $100 billion from just 200 people. How is that possible?" Me: "Well, the 200 people are worth > $2.2 trillion." IPADFC: <long pause> IPADFC: "Those are really enormous sums."
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David Gamage @davidgamage.bsky.social · 18/09/2026
On Sep. 23 (Wednesday), Luís C. Calderón Gómez (Cardozo Law) and Mitchell Kane (NYU Law) will present “Pigou Goes Abroad”. The Mizzou Law Tax Policy Colloquium is convened by Professor David Gamage of Mizzou Law. 1/
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David Gamage @davidgamage.bsky.social · 15/09/2026
On Sep. 16 (Wednesday): Andrew Appleby (Tennessee Law), will present “Privatized Tax Enforcement: State False Claims Acts and the Constitutional Limits of Outsourced Revenue Collection”. This session will be open to guest participants via zoom. 1/
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David Gamage @davidgamage.bsky.social · 10/09/2026
On Sep. 14 (Monday), Jeff Gordon (Vanderbilt Law) will present “Tax and the Law of Market Cycles”. The Mizzou Law Tax Policy Colloquium is convened by Professor David Gamage of Mizzou Law. Most sessions will be open to guest participants via zoom, from 2:00 to 3:15 pm Central Time. 1/
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Reposted by David Gamage
Charlotte Clymer @charlotteclymer.bsky.social · 30/08/2026
"If any of the defense secretaries under Presidents Biden, Obama, or Bush had gotten this degree and range of pushback from top uniformed personnel, there would be immediate congressional hearings, calls for resignations, and talks of impeachment."
charlotteclymer.substack.com
Our Generals Have No Confidence in Hegseth
It is abundantly clear.
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David Gamage @davidgamage.bsky.social · 28/08/2026
On Sep. 2 (Wednesday), Lauren Libby (Texas Law) will present “Tax-Exemption and the Shadow of Law” The Mizzou Law Tax Policy Colloquium is convened by Professor David Gamage of Mizzou Law. Most sessions will be open to guest participants via zoom, from 2:00 to 3:15 pm Central Time. 1/
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Bobby Kogan @bbkogan.bsky.social · 24/08/2026
Every time I update this graph it still makes my jaw drop
US and UK real gdp per capita. they basically moved in lockstep until 2007Q4
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David Gamage @davidgamage.bsky.social · 21/08/2026
On Aug. 26 (Wednesday): Alex Zhang (Emory Law), will present: “Innovation Paradigm Shifts and Capital Taxation: The Case of AI” Most sessions will be open to guest participants via zoom, from 2:00 to 3:15 pm Central Time. 1/
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David Gamage @davidgamage.bsky.social · 06/08/2026
Endowed Professorship Search The University of Missouri School of Law invites applications and nominations for an endowed professorship. The search committee will welcome applications of scholars in any field of law. 1/
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Orin Kerr @orinkerr.bsky.social · 26/07/2026
Over at his personal blog, Emory Law Professor @matthewsag.bsky.social offers some very interesting thoughts on structuring law school exams in an era of AI and common extra-time accommodations. matthewsag.com/ai-accommoda...
matthewsag.com
AI, Accommodations, and Assessment Integrity – Matthew Sag
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Dan Nexon @dhnexon.net · 20/07/2026
I cannot overstate how important it is to amplify these lines of argument. We're in an unconsolidated authoritarian regime — and there's no line Trump and his inner circle won't cross *if* they think they can get away with it.
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Allison Gill @muellershewrote.com · 13/07/2026
BREAKING: the Judge in the bogus Trump v IRS case that resulted in the $1.7b slush fund has SANCTIONED the attorneys, referred Blanche, Woodward, & Brito to the Bar, nullified the “settlement”, and awarded monetary sanctions! More to come… storage.courtlistener.com/recap/gov.us...
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Adam Weinstein @adamweinstein.bsky.social · 07/07/2026
I'm so disillusioned, I almost don't even care who gets the FIFA Peace Prize next year
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Hunter Walker @hunterw.bsky.social · 02/07/2026
I think we are all going to start having more conversations about Jon Ossoff.
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Kevin M. Kruse @kevinmkruse.bsky.social · 26/06/2026
The October 2024 cover of The Economist:
The Envy of the World

America's Economy
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Jacob T. Levy @jacobtlevy.bsky.social · 26/06/2026
My domestic policy preferences are closer to those of Democratic centrists than they are to Mamdani and the DSA. But my sympathy is pretty low for complaining centrists who decided to support Andrew Fricking Cuomo as their alternative to Mamdani.
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Yes On Prop 40 @billionairetaxnow.bsky.social · 22/06/2026
mercurynews.com
Lee: I represent Silicon Valley. Here’s why I support taxing its billionaires.
‘What we’re witnessing — in real time — is a small class of billionaires extracting every last ounce of value from workers while pushing them out the door.’
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Don Moynihan @donmoyn.bsky.social · 23/06/2026
It seems somewhat bad that the richest man in the world can use his money to bankrupt individuals or organizations -- including officials who are tasked with holding him accountable -- that accurately point out that his actions plausibly facilitated the deaths of millions.
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Joel S. @joelhs.bsky.social · 15/06/2026
The US finally admitting it lost a war on the same day that we're doing UFC fights on the White House lawn is going a bit too hard on the "late Roman Empire" vibes.
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Marisa Kabas @marisakabas.bsky.social · 12/06/2026
elon musk becoming a trillionaire the same day the DOJ approves the paramount/warner brothers merger is too much. only one sign of the apocalypse per day, thanks.
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Jake Grumbach @jakemgrumbach.bsky.social · 09/06/2026
Musk buying twitter, Bezos buying WaPo, Ellison buying CBS—all are less profitable now. But they’re political investments that increase the value of the new owners’ portfolios Wealth concentration makes this possible, and that’s one mechanism by which inequality destroys democracy
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ryan cooper @ryanlcooper.com · 08/06/2026
I thought people were kidding, turns out Elon really did axe the screwworm containment program back in March 25. fucking imbecile www.agri-pulse.com/articles/226...
agri-pulse.com
Bird flu, screwworm monitoring among foreign aid programs killed by Trump
Among the more than 5,300 grants and programs killed as a result of the Trump administration’s USAID cuts are a slate of U.S.-funded programs at the UN Food and Agriculture Organization, including eff...
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Orin Kerr @orinkerr.bsky.social · 02/06/2026
Different people will react differently to this, but I think it's great. If anyone can get high-quality answers to their individualized questions—as good as asking a professor of that subject—that can democratize learning in a really profound way.
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Josh Chafetz @joshchafetz.bsky.social · 01/06/2026
A 51-49 Dem Senate is one in which, for example, many Trump nominees never even make it out of committee, making it irrelevant which way Fetterman or Platner or whomever would vote on the floor.
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Brian Galle @bdgesq.bsky.social · 26/05/2026
Even if you have a paper copy of today's NYT, read this op-ed on line for the awesome infographics. And yeah, today is one of those days where I go, "I get to work with these guys?!" like the rookie on the 10-day contract who snares a lob from Lebron.
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Brian Galle @bdgesq.bsky.social · 26/05/2026
Jake hits the highlights here, but worth emphasizing: At recent growth rates, a one-time 5% tax means that CA billionaire wealth will increase by ~$200 billion this year, *after they pay the tax*.
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Brian Galle @bdgesq.bsky.social · 30/05/2026
Hey, if you're a CA voter who hasn't returned your ballot, and you also want to pass the #BillionaireTax, then there is a great strategic voting opportunity here. If there are no R governor candidates on the ballot in November, then the sub-tabs of recent polling suggest the tax wins easily.
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Ian Miles Schlong @tedcruznipples.com · 26/05/2026
These fucking demons told me that my neighbor wanted to eat my dog and now they want to talk about social trust evaporating
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Sam G. Howard @samghoward.riliberator.com · 26/05/2026
What if taxing the rich works?
bostonglobe.com
The ‘millionaires tax’ was pitched as a $2 billion revenue source. It’s blown past that, yet again. - The Boston Globe
The state’s so-called millionaires tax has already generated more than $3.1 billion in revenue from Massachusetts' highest earners this fiscal year.
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Jake Grumbach @jakemgrumbach.bsky.social · 26/05/2026
Saez and @gabrielzucman.bsky.social on the CA billionaire tax 250 households (0.001% of the state) holds wealth equal to more than half of California’s entire annual economic output Their wealth grows 15% a year and is taxed at just 0.26% per year www.nytimes.com/interactive/...
nytimes.com
Opinion | The Case for California’s Billionaire Wealth Tax
Silicon Valley’s growth over recent decades has made California rich — and one of the most unequal places in America.
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Jesse Eisinger @jeisinger.bsky.social · 20/05/2026
The facts: -Bezos paid $0 fed'l income tax in 2007 -He paid $0 in '11 -Btn '14-19, his wealth grew by $99 BILLION and he paid $973 million in taxes. Sounds like a lot but it's 0.98% of his wealth growth (which is his true income). www.propublica.org/article/the-...
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Brian Galle @bdgesq.bsky.social · 19/05/2026
This seeming technicality is potentially highly significant. As we saw in my thread this am, 28 usc 1304 does authorize settlement payments (tho not on these facts, arguably). This takes us outside 1304 and into "whoever cuts this check commits a federal crime" territory.
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Jamal Greene @jamalgreene.bsky.social · 19/05/2026
This suggests a lack of internal alignment among political appointees as to legality. Needless to say, it takes a lot of illegality for this administration to get to that point.
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Ryan Enos @ryanenos.bsky.social · 18/05/2026
I say without hyperbole that this is the most brazenly corrupt action in US Presidential history. That it does not immediately lead to impeachment is a dangerous sign of how far the rule of law has declined.
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Brian Galle @bdgesq.bsky.social · 18/05/2026
Ok, let's live-skeet my research on the DOJ Judgment Fund. Here's the authorizing statute, 31 USC 1304: www.law.cornell.edu/uscode/text/...
law.cornell.edu
31 U.S. Code § 1304 - Judgments, awards, and compromise settlements
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Rick Hasen @rickhasen.bsky.social · 13/05/2026
My new one @slate.com: Why is John Roberts in a Rush All of a Sudden? slate.com/news-and-pol...
First, and most crassly, these decisions could have been motivated by partisanship. They almost certainly advantage Republicans in the race for control of Congress, because Republicans can do more gerrymandering than Democrats at this stage of the election season—and it’s easier for them to do the sort of gerrymandering the court blessed in Callais.

Second, even if not consciously biased in favor of Republicans, the conservative justices could be the victims of motivated reasoning: They see the risks of changing election rules at the last minute much more clearly when Republicans are hurt than when they are helped. Witness Alito, concurring in the shadow docket order to immediately issue its final judgment in Callais, noting that any delay would allow an unconstitutional map to be used in an upcoming election.

Third, perhaps John Roberts sees the court as running out of time, and he wants to get many rulings in the books that change American politics in his preferred direction and forestall the move toward a multiracial democracy. He’s a 71-year-old chief justice now, not a 26-year-old staffer. The Supreme Court’s rulings in cases ranging from abortion to presidential immunity to the power of the government to fight climate change are growing increasingly unpopular. In the most important cases, the court is now splitting along not just ideological lines but party lines: All the conservative justices on the court have been appointed by Republican presidents, and all the liberals by Democrats.

Roberts well knows that Democrats and progressives are mobilizing against the court. The chief justice has complained about the public viewing the justices as political actors, but that is exactly what they are. People, including me, who had resisted Supreme Court reform, increasingly see it as the only way to save American democracy….
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Julian Sanchez @normative.bsky.social · 12/05/2026
The Roberts Court has made a lot of jurisprudentially conservative decisions that progressives naturally disagree with. But that’s really not what’s going on anymore. Increasingly its rulings are just partisan. They cannot reasonably be explained by pointing to a conservative judicial philosophy.
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Professa Murray @kalimurray.bsky.social · 28/04/2026
I am glad Randy Barnett decided to air this particular thought, because we can now proceed accordingly, and have a long overdue conversation in law schools, about the ways in which our stories in constitutional law, have been shaped by (some) men who hold racist and sexists beliefs.
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Josh Chafetz @joshchafetz.bsky.social · 17/04/2026
Someone who used every tool at his disposal to overthrow our democratically elected government is most emphatically not a "good man," and most emphatically does deserve to have his career destroyed.
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Brian Galle @bdgesq.bsky.social · 13/04/2026
"Elmo is weak on crime" - Elmo
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Yoshiko Herrera @yoshikoherrera.bsky.social · 08/04/2026
Wisconsin is showing that you can fight creeping authoritarianism by getting organized and consistently voting, year after year, in small races and big ones, to win back democracy by voting in people who actually support democratic process.
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Judd Legum @juddlegum.bsky.social · 07/04/2026
Whatever happens, this is a deeply shameful episode in American history that will leave a permanent stain on the country. Repeatedly vowing to commit war crimes against millions of innocent civilians is beyond the pale.
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