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.
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The latest issue of Humanity is out! Its special dossier interrogates recent humanitarian laws on the protection of healthcare workers, with essays examining various histories of attacks on healthcare in the long twentieth century. The issue also includes essays on a new politics of care as an alternative political framework to that of human rights; Carl Schmitt’s tenets of international law; and Daniel Patrick Moynihan’s racial and cultural ideas on political economy.
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