From Milan to Mumbai, Changing in Tel Aviv: Reflections on Progressive Taxation and 'Progressive' Politics in a Globalized But Still Local World

70 Pages Posted: 25 Mar 2006

See all articles by Michael A. Livingston

Michael A. Livingston

Rutgers, The State University of New Jersey - Rutgers Law School

Date Written: March 2006

Abstract

This article considers the future of progressive income taxation emphasizing the experience of three countries, Italy, Israel, and India, together with the U.S. After briefly describing the income tax system in each country, the article considers the debate on progressivity and its relationship to the broader discussion of economic equality and social justice in the countries at issue. The article concludes that - while the relationship above is often an uneasy one - essentially local factors including tax administration and the "tax culture" of the country at issue frequently play an equal or greater role in the progressivity debate. While noting the pressure applied by globalization for reduced tax rates, the article is thus skeptical about a unitary movement for or against progressivity in different countries.

Suggested Citation

Livingston, Michael A., From Milan to Mumbai, Changing in Tel Aviv: Reflections on Progressive Taxation and 'Progressive' Politics in a Globalized But Still Local World (March 2006). Available at SSRN: https://ssrn.com/abstract=893263 or http://dx.doi.org/10.2139/ssrn.893263

Michael A. Livingston (Contact Author)

Rutgers, The State University of New Jersey - Rutgers Law School ( email )

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856-225-6516 (Fax)

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