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4 - Convergence, Divergence, and the Persistence of National Differences

Published online by Cambridge University Press:  13 March 2020

Michael A. Livingston
Michael A. Livingston
Affiliation:
Rutgers University School of Law
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Summary

The globalization phenomenon and its attendant limitations are by now so well-known as to require no introduction. In the happy version of the story, nations converge around a consensus of political democracy, open markets, and the “end of history” as we once knew it.1 In the less happy version the phenomenon is a thinly veiled rationale for racism, oppression, and the resurgence of an American-dominated empire.2 The truth is somewhere in between: one way or another, the concept is here to stay.

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Chapter
Information
Tax and Culture
Convergence, Divergence, and the Future of Tax Law
 , pp. 50 - 71
Publisher: Cambridge University Press
Print publication year: 2020

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