David Gamage cited on Netquote.com, January 16, 2014
When it comes to health insurance, divorcing couples run into a problem if both parties were on one employer-sponsored insurance plan, says David Gamage.
David Gamage in the news:
David Gamage cited on Netquote.com, January 16, 2014
David Gamage and David Louk write for Los Angeles Times, October 20, 2013
It is difficult to explain the recent government shutdown to citizens of other nations. In most of the world’s democracies, this kind of disruption can’t happen. Rules are in place to keep the government running even if a new budget isn’t passed on time. The U.S. needs to reform its budgetary processes to prevent the kind of crisis we saw recently.
David Gamage quoted in NBC Bay Area, October 17, 2013
“Right now, Treasury’s computer systems are designed to pay bills in the order they come in,” Gamage said. “There is no programming in order to prioritize payments. That’s largely because it’s illegal to prioritize payments.” To take it a step further, even if Treasury tried to manipulate its computer systems, Gamage said there could still be disastrous consequences.
David Gamage quoted in The Wall Street Journal Law Blog, October 14, 2013 (registration required)
“Instead of having budgetary negotiation failures trigger government shutdowns, we propose that automatic continuing appropriations should maintain government spending in the interim until a new budget is passed,” write UC Berkeley law professor David Gamage and Yale Law School student David Louk.
David Gamage interviewed by NBC Bay Area, October 7, 2013
“Treasury systems are designed to pay bills in the order they come in. There is no programming in place to prioritize payments; that’s largely because it’s illegal to prioritize payments…. It’s entirely possible—even if all interest payments are paid—that just the uncertainty and chaos surrounding the illegality could create a financial crisis worse than the one we’re currently recovering from.”
David Gamage cited in TaxProfBlog, September 26, 2013
Well, the duo of Gamage and Shanske might be the Nate Silver(s) of tax controversy, as the Tenth Circuit held in the Brohl case that the reporting requirements constitute a tax for TIA purposes, and, therefore, the district court should not have reached the question of the constitutionality of the reporting requirements under the Commerce Clause.
David Gamage quoted on CNN Money, August 15, 2013
“Laws on the books are legally binding,” said David Gamage. But he noted that “compliance would almost certainly go down. How much is a big question.”
David Gamage quoted in Tax Analysts, July 15, 2013 (registration required)
“The problems that the employer mandate is designed to address, stemming from employers that drop unhealthy or low-income workers, should generally take more than a year to manifest,” said Gamage.
David Gamage quoted in Card Hub, June 3, 2013
“To begin with, I think the term scandal is somewhat overstated. … Congress, through the tax code, has charged the IRS with regulating the political activity of non-profit organizations, yet the IRS lacks the tools to do so effectively. The underlying law is a complete mess.”
David Gamage quoted in TaxAnalysts, April 19, 2013 (registration required)
“Making them ineligible for credits makes the affordability exemption much higher,” said David Gamage of the University of California, Berkeley. The Department of Health and Human Services could provide a hardship exemption from the mandate for RPIs, he added.
David Gamage quoted in NBC Bay Area, April 19, 2013
“Essentially the idea is if you don’t buy health insurance you’re increasing costs for the whole health care system,” said Gamage…. “On your tax forms you will have to certify that you have insurance that qualifies from some source,” said Gamage. “And if you don’t you will be assessed a penalty, the individual mandate penalty.”
David Gamage cited in Tax Jotwell, February 22, 2013
Gamage supports the ACA, but argues that it presents lower-income workers and their employers with a catch-22. If employers provide health insurance, workers will overpay for it. But if employers do not provide health insurance, workers cannot access traditional full-time-with-benefits jobs.
David Gamage quoted in San Jose Mercury News, February 9, 2013
Gamage said that while people need to be careful—don’t get credit card statements in the mail and change your passwords for online banking—there’s no reason for panic. Credit cards and banks are quick to reverse fraudulent charges, and the IRS has systems in place to help victims of identity theft. “Sure, it ends up being a hassle,” he said. “Beyond that, this is just a risk of the technology age.”
David Gamage writes for The Wall Street Journal, October 30, 2012
It is time to move past the debate over whether ObamaCare was a good or a bad idea. I count myself as an ObamaCare supporter, but this doesn’t blind me to the law’s flaws. Regardless of who wins the presidential election, bipartisan compromise will be necessary to reform health care in a constructive way.
David Gamage quoted in San Jose Mercury News, August 31, 2012
“The court said the ruling doesn’t matter whether supervisors are actually going to be on the ballot this election cycle (in November) as long as it’s the type of election where supervisors would be on the ballot,” said David Gamage, an assistant professor at the UC Berkeley School of Law, where he specializes in tax law, including state and local taxes. Gamage said the judge didn’t think the language in the provision was ambiguous, but even if it was, the intention behind Proposition 218 was to make sure that local governments don’t schedule “some off-cycle election where very few people would vote.”
David Gamage quoted in Tax Notes Today, August 13, 2012 (subscription required)
“The purpose of the 30-hour workweek is to make it difficult for employers to move full-time employees to part-time status to avoid the employer-mandate penalties,” David Gamage of the University of California, Berkeley, School of Law told Tax Analysts.
David Gamage writes for San Francisco Chronicle, June 30, 2012
If the IRS is to be charged with administering social welfare policy in addition to collecting tax revenues, then the agency needs to be given adequate resources. Otherwise, we threaten the IRS’ important role in administering the tax system. Thanks to Thursday’s Supreme Court decision, the IRS’ job is likely to become much more difficult.
David Gamage interviewed in Tax Analysts, June 21, 2012
“Almost everyone in Washington supports tax reform in theory. Yet I’m not convinced there’s much appetite for real tax reform, which would necessarily create both winners and losers. Tax reform is always supposedly on the agenda, but that doesn’t mean in any particular year that there’s any real likelihood of us seeing meaningful tax reform.”
SF Weekly, January 4, 2012 by Joe Eskenazi
“A bumper sticker popular when Prop. 13 was enacted said ‘Bring Back the Corrupt Assessors,’” says U.C. Berkeley law professor David Gamage. Assessors had attempted to “modernize, rationalize, and make effective assessment laws. But, on an individual basis, voters don’t like having property taxes enforced in a rational, effective manner.”
State Tax Notes, December 21, 2011 by David Gamage and Darien Shanske
Our key analytical observation is that TILs insert two conceptually vacuous notions ‘tax’ and ‘increase’ into the fiscal constitutions of the states that have them. It is at least in part because this combination is incoherent that TILs do not work.