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.
Our latest issue is out! Featuring a dossier on global history and decolonization – from the air, in pharmaceuticals, seeing Dar-es-Salaam as a decolonial space, in the postcolonial career of D.N. Pritt, and African Liberation in 1970. Our issue also includes an essay on hunger strikes at Guantanamo Bay and another on the “Unwilling or Unable” doctrine and its reproduction of racial capitalism.View entire issue >
📘'Choose Your Bearing: Édouard Glissant, Human Rights and Decolonial Ethics' is now available for pre-order!
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Human Rights, Revolutionary Humanitarianism, and African Liberation in 1970, from Meredith Terretta @MTerretta https://muse.jhu.edu/pub/56/article/902635
The Jurisprudence of Decolonization, from Rohit De @itihaasnaama