Tax and Culture

Michael A. Livingston is Professor of Law at Rutgers Law School, Camden. He has been teaching tax and comparative law for thirty years and has published numerous articles on these subjects. His article 'Reinventing Tax Scholarship' was cited as an inspiration by various tax scholars.

• 1. Introduction: comparative law and its relevance to the tax field; 2. Tax anthropology: attitudes, behaviors, and the role of historical contingencies; 3. Tax sociology: the significance of tax institutions; 4. Convergence, divergence, and the persistence of national differences; 5. Case studies I: the tax cultures of selected Western and nonwestern countries; 6. Case studies II: progressivity, tax avoidance, and environmental taxes; 7. Conclusion: the limits of globalization and the continuing importance of culture.

'The book Tax and Culture: Convergence, Divergence, and the Future of Tax Law, by Michael Livingston, makes an exceptionally valuable contribution to the field of critical tax scholarship, and to tax legal scholarship more broadly.' Ann Mumford, British Tax Review