Abstract: This essay examines the relationship between national tax policy and inequality. Tax policy changed dramatically in the last two decades of the 20th century with the rise of neoliberal economic policy insisting on a dramatic reduction of maximum marginal rates of income tax and a lowering of corporate tax rates. The essay deconstructs the justification for these policies, and argues that they have helped to increase levels of inequality.It also addresses the tax problems that have arisen by virtue of the globalization of economic activity and proposes measures to bolster the ability of the nation state to protect and indeed promote its tax base.
Current Issue
Our long-awaited issue of Humanity journal is out! Its special dossier, Iran under Sanctions, examines the myriad and devastating impacts of international sanctions on society, culture, and politics. The issue includes an essay on the legal case Herero and Nama v. The Federal Republic of Germany to theorize reparations for German colonialism and slavery as they became linked with the aftermath of the Shoah. It also includes essays on T.H. Marshall and the right of access to justice; visual representations of Armenian genocide survivors; and, the concept of radical friendship in relation to the Farmers’ Protests in India.
View entire issue > Save Save Save
📘'Choose Your Bearing: Édouard Glissant, Human Rights and Decolonial Ethics' is now available for pre-order!
❕Grab your copy and save 30% OFF using the code NEW30 at checkout : https://edin.ac/3JIcRne
@HumanityJ