Abstract

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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Additional Information

ISSN
2151-4372
Print ISSN
2151-4364
Pages
pp. 465-478
Launched on MUSE
2020-01-24
Open Access
No
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