Abstract
Almost 50 years ago, Walter Blum and Harry Kalven described the case for progressive taxation as "stubborn but uneasy." This article considers the extent to which that conclusion remains valid five decades later. I argue that the case for progressivity is today even more uneasy than in Blum and Kalven's time, as a result of three principal developments: a more conservative political environment, which is generally hostile to redistributive measures; the femininization and minoritization of poverty, which make it easier to rationalize inequality and tend to divide the constituencies in favor of progressive measures; and the globalization of economic life, which suggests that a progressive rate structure may cause the country to lose business to other nations. These developments challenge both the philosophical underpinnings of progressive taxation, which is based on liberal assumptions that are now severely contested, and its political support, which flowed from a Cold War consensus that now no longer exists. Globalization is particularly significant, for it suggests a practical as well as a theoretical limit on progressive taxation, and raises the specter that progressivity may be swimming against the historical tide.
Recommended Citation
Livingston, Michael A.
(2001)
"Blum and Kalven at 50: Progressive Taxation, "Globalization," and the New Millenium,"
Florida Tax Review: Vol. 4:
No.
1, Article 14.
Available at:
https://scholarship.law.ufl.edu/ftr/vol4/iss1/14