Homepage
Open in app
Sign inGet started

Whatever Source Derived

Thoughts on Tax and the Law

Go to the profile of Darien Shanske
Darien Shanske
Dec 11, 2020

Elon Musk and California’s Income Tax

The tax lesson illustrated by the Elon Musk saga is not what you might think.

By David Gamage and Darien Shanske

Elon Musk has left California, or so he says.[1] And so cue the gnashing of teeth about…

Read more…
Go to the profile of Brian Galle
Brian Galle
Jul 27, 2020

Should States Have to Make a “Co-Pay” on Federal Relief?

Most of us these days are worried about the pandemic. If that weren’t enough fun, there’s also economic collapse, especially when — and the tip of the canoe is already edging out over the waterfall — states reach an imminent fiscal…

Read more…
Go to the profile of Brian Galle
Brian Galle
May 27, 2020

Universities (and other big employers) are Cutting Retirement Benefits. Tax Lawyers are Having Fits. What’s Going On?

This week brought a new round of announcements from universities, even very wealthy ones, that they would be cutting faculty and…

Read more…
Go to the profile of Darien Shanske
Darien Shanske
May 22, 2020

States Should Borrow Rather than Make Brutal Cuts During a Recession and Pandemic

By Darien Shanske and David Gamage

In a world in which the level of government best suited to act (the federal government) is dysfunctional, subnational governments need to take extraordinary measures. Lest anything…

Read more…
Go to the profile of David Gamage
David Gamage
May 14, 2020

Conformity and State Income Taxes: Suggestions for a Post-COVID Era

By Michael A. Livingston

(Posted by David Gamage on behalf of Michael A. Livingston)

Read more…
Go to the profile of Darien Shanske
Darien Shanske
May 12, 2020

Reforming State Corporate Income Taxes Can Yield the States Billions

Read more…
Go to the profile of Brian Galle
Brian Galle
May 10, 2020

If Not Now, When: Why Won’t Universities Spend Their Money?

These are tough times for higher education. Even name-brand institutions are announcing hiring freezes and salary cuts, among other austerity policies. This is perfectly understandable if your institution is a community…

Read more…
Go to the profile of David Gamage
David Gamage
May 6, 2020

State Governments Should Now Consider Partial Wealth Tax Reforms

By David Gamage and Darien Shanske

The COVID-19 pandemic is precipitating severe fiscal crises for state and local governments. This is occurring as businesses throughout the country have shut…

Read more…
Go to the profile of Darien Shanske
Darien Shanske
Apr 20, 2020

The Fed Can and Should Help States and Localities Right Now

There is no time to lose in heading off large, destructive and unnecessary state and local budget cuts.

[UPDATE: For further discussion of this proposal, see here.]

Read more…
Go to the profile of Brian Galle
Brian Galle
Apr 20, 2020

The States Should Quickly Reform Unemployment Insurance Programs to Prevent Economic Harm

By Brian Galle, David Gamage, Darien Shanske, & Erin Scharff[1]

COVID-19 is causing mass layoffs and related economic hardship, as well as budget…

Read more…
About Whatever Source DerivedLatest StoriesArchiveAbout MediumTermsPrivacy