Author Archives: Dennis Davis

About Dennis Davis

Dennis Davis is a judge of the high court of South Africa and judge president of the competition appeals court. He is an honorary professor at the University of Witwatersrand and the University of the Western Cape, as well as chair of the South African Tax Commission. His latest book (with Michelle le Roux) is Lawfare: Judging Politics in South Africa.

Taxation and Equality: The Implications for Redressing Inequality and the Promotion of Human Rights

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 Continue reading → Continue reading →