Assistant Professor, University of California, Berkeley (Boalt Hall School of Law), USA

6 years
Three Essays on Tax Salience: Market Salience and Political Salience

Written by: David Gamage and Darien Shanske Should the U.S. introduce a value added tax? How should we manage budget deficits? Should we abolish the alternative minimum tax? Why does the U.S. condu...

7 years
Experimental Evidence of Tax Framing – Effects on the Work/Leisure Decision

David Gamage Andrew Hayashi (Correspondence Author) Davis Polk & Wardwell LLP Brent K. Nakamura, University of California, Berkeley, Jurisprudence & Social Policy Program Keywords: Ex...

8 years
California’s Tax System in Crisis and Beyond

Mr. Chairman and Members of the Committee: It is my great pleasure to appear before you to discuss California's tax system. I will begin my comments by discussing the fiscal volatility problem, and th...

8 years
Informational Hearing on the Tax Recommendations of the Commission on the 21st Century Economy

Mr. Chairman and Members of the Committee, it is my great pleasure to appear before you to discuss California's tax system. I would like to emphasize three points in my remarks: First, please do no...

8 years
Which is Worse,Tax Fluctuations or Spending Fluctuations?

Acknowledgements: Many thanks to Michael Abramowicz, Bruce Ackerman, Anne Alstott, Alan Auerbach, Ian Ayres, Robert Bartlett, Lily Batchelder, Mitch Berman, Neil Buchanan, Terry Chorvat, Mechele Di...

8 years
Minimizing the Harm Of State Fiscal Volatility

David Gamage and Jeremy Bearer-Friend This report's primary concern is how U.S. state governments should respond to the fiscal volatility created by their balanced budget constraints. Applying the...

8 years
Coping through California’s Budget Crises in Light of Proposition 13 and California’s Fiscal Constitution

When Proposition 13 passed in 1978, many commentators predicted disaster for California's state and local finances. Now, 30 years later, California is experiencing severe fiscal instability and a roun...

8 years
Managing Fiscal Volatility by Redefining ‘Tax Cuts’ and ‘Tax Hikes’

Jeremy Bearer-Friend This report analyzes how states should cope with fiscal volatility at the level of institutional-design policy. We propose that states reconsider how they define terms like “t...

8 years
Managing California’s Fiscal Roller Coaster

When Proposition 13 passed in 1978, many commentators predicted disaster for California's state and local finances. Now, 30 years later, California is experiencing severe fiscal instability and a roun...

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