Michael A. Livingston is an internationally recognized scholar in the
fields of taxation, comparative law, and legal history. At Rutgers Law School, Professor Livingston teaches Federal Income Taxation,
Business Planning, Comparative Law, Law and the Holocaust, and Statutory
Interpretation and Legislation, and serves as faculty adviser for the
law school's Volunteer Income Tax Assistance (VITA) and tax-exempt
organization programs. In addition to Rutgers, he has taught at
Cornell, Temple, and various foreign law schools, and served as a member
of the comparative law commission of the Abilitazione Nazionale
Scientifica (ASN), the Italian government agency charged with the
evaluation of new and continuing law professors.
Professor Livingston's scholarship emphasizes comparative tax law and law and the Holocaust, including the failure of law to prevent the
Holocaust and its limited success in providing reparation to its
victims. His book, The Fascists and the Jews of Italy: Mussolini's
Race Laws, 1938-1943, is the definitive English-language study of the
Italian antisemitic laws. He has also supervised a comprehensive
update of Cappelletti, Merryman, and Perillo's treatise The Italian Legal
System; written a highly regarded income tax casebook; and published
articles in numerous journals, including the Yale, Texas, Cornell,
Northwestern, and NYU Tax Law Reviews and the American Journal of
Comparative Law. Professor Livingston is currently at work on two
books, one on tax and culture and the second on Holocaust law and memory
in the United States, Europe, and Israel.