Michael A.  Livingston

Michael A. Livingston

Professor

Contact Information

Law Office: E431
V: (856) 225-6368
F: (856) 225-6516
maliving@camden.rutgers.edu


Areas of Expertise

Courses Recently Taught

Biography

Professor Livingston teaches courses on federal income taxation, international and comparative taxation, business organizations, business planning and law, and the Holocaust.

Prior to joining the Rutgers faculty in 1987, Professor Livingston served as an attorney at Proskauer & Rose and as legislation attorney for the Joint Committee on Taxation of the United States Congress.

At Rutgers, he directs the Internal Revenue Service’s Volunteer Income Tax Assistance program, in which student volunteers assist poor, elderly and non-English speaking taxpayers. He has served as a visiting professor at such institutions as Cornell, Temple, Tel Aviv University School of Law, Bar-Ilan University in Israel, and the University of Graz (Austria).

Professor Livingston currently is working on two books, one looking at Italian Race Laws (1938-45) and the other on progressive taxation.

Publications

Books:

Taxation: Law Planning and Policy (Anderson 2004)

One in a Thousand: The Italian Race Laws and the Question of Italian Distinctiveness (forthcoming 2007)

Selected scholarly articles:

From Milan to Mumbai, Stopping in Tel Aviv: Progressive Taxation and "Progressive" Politics in a Globalized But Still Local World, 54 American Journal of Comparative Law __ (2006)

Progressivity and Solidarieta’: A North American Perspective,”in Solidariedade Social e Tributacao (Marco Aurelio Greco and Marciano Seabra de Godoi eds.) (2005)

Tax Law, Tax Culture, and the Limits of Comparative Tax, 18 Canadian Journal of Law & Jurisprudence 119 (2005).

Blum and Kalven at 50: Progressive Taxation, Globalization, and the New Millennium, 4 Florida Tax Review 731 (2000)

Reinventing Tax Scholarship: Lawyers, Economists, and the Role of the Legal Academy, 83 Cornell Law Review 366 (1998)

Postmodernism Meets Practical Reason: Statutory Interpretation and Patterson's "Law and Truth" (Book Review), 107 Yale Law Journal 1125 (1998)

Practical Reason, Purposivism, and the Interpretation of Tax Statutes, 51 Tax Law Review (NYU) 677 (1996)

Confessions of an Economist Killer: A Reply to Kronman's Lost Lawyer (Book Review), 89 Northwestern University Law Review 1592 (1995)

Risky Business: Economics, Culture, and the Taxation of High-Risk Activities, 48 Tax Law Review (NYU) 163 (1993)

Congress, the Courts, and the Code: Legislative History and the Interpretation of Tax Statutes, 69 Texas Law Review 819 (1991), reprinted in part in Paul L. Caron, Karen C. Burke, & Grayson M.P. McCouch, Federal Income Tax Anthology 41-50 (1997).

Blog:

"From Milan to Mumbai", emphasizing comparative taxation, racism and antisemitism, and anything else that comes to mind (accessible at
http://mikelivingston.blogspot.com or under "Personal Webage," above)

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