David  Gamage

David Gamage

Professor of Law

  • B.A., Stanford University 2000
  • M.A., Stanford University 2000
  • J.D., Yale University 2005

Professor David Gamage is a scholar of tax law and policy and also health law and policy. He has written extensively on both U.S. state- and federal-level tax and budget policy, on tax theory, and on the intersections between taxation and health care. Gamage has testified on these topics before state legislatures and has presented to a number of other government audiences. He is also regularly interviewed on these topics by radio, television, and print media.  

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, thus overseeing the drafting of all individual income tax regulations, as well as advising on new legislation and executive branch initiatives related to the individual income tax. Gamage's position primarily involved the implementation of the tax provisions of the Affordable Care Act ("Obamacare").

Gamage’s scholarship has been published in a range of journals, including the peer-edited Tax Law Review and the University of Chicago, California, and Northwestern Law Reviews. His textbook, Taxation: Law, Planning, and Policy, is published by LexisNexis and by Carolina Academic Press. His forthcoming book on health care reform is under contract to be published by Oxford University Press.