Coverart for item
The Resource Tax, inequality, and human rights

Tax, inequality, and human rights

Label
Tax, inequality, and human rights
Title
Tax, inequality, and human rights
Contributor
Subject
Language
eng
Summary
In this book the authors, experts in human rights law and in tax law, debate about the linkages between these two fields and highlight how each can help to tackle rapidly growing inequality in the economic, social, and political realms. The authors examine how the principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the reluctance of states to bring transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for shaping and misshaping tax laws; and critically evaluate domestic tax rules through the lens of equality and non-discrimination. The contributing authors also explore how international human rights obligations should influence the framework for both domestic and international tax reforms. They address what human rights law requires of state tax policies and how tax laws and loopholes affect the enjoyment of human rights by people outside a state's borders
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/relatedWorkOrContributorName
  • Alston, P
  • Reisch, N
http://library.link/vocab/subjectName
  • human rights
  • inequality
  • tax law
  • tax avoidance
  • tax transparency
  • exchange of information
  • corporate income tax
  • corruption
  • ECHR case law
Label
Tax, inequality, and human rights
Instantiates
Publication
Contents
  • Taxation and human rights : mapping the landscape
  • Reisch, N.
  • ; p. 33-58
  • Taxing for the realization of economic, social and cultural rights
  • De Schutter, O.
  • ; p. 59-80
  • Taxation as a human rights issue : gender and substantive equality
  • Fredman, S.
  • ; p. 81-98
  • Tax and human rights : the moral valence of entitlements to tax, sovereignty, and collectives
  • Kane, M.
  • ; p. 99-114
  • The search for human rights in tax
  • Christians, A.
  • ; p. 115-136
  • Procuring profit-shifting : the state role in tax avoidance
  • Cobham, A.
  • ; p. 137-160
  • A strange alchemy : embedding human rights into tax policy spillover assessments
  • Lusiani, N.
  • Cosgrove, M.
  • ; p. 161-188
  • Tax abuse and implications for human rights in Africa
  • Wanyana Oguttu, A.
  • Iyer, M.
  • ; p. 189-208
  • Some aspects of the architecture of international tax reform (and their human rights-related consequences)
  • Lennard, M.
  • ; p. 209-235
  • Transparency, tax and human rights: what is the purpose of transparency?
  • Stewart, M.
  • ; p. 237-258
  • Taxation and human rights : a delicate balance
  • Avi-Yonah, R.
  • Mazzoni, G.
  • ; p. 259-278
  • Corporate tax privacy and human rights
  • Blank, J.
  • ; p. 279-302
  • How countries should share tax information
  • Cockfield, A.
  • ; p. 303-322
  • United States' responsibility to promote financial transparency
  • Kaye, T.
  • ; p. 323-346
  • Interrogating the relationship between 'legally defensible' tax planning and social justice
  • Shaviro, D.
  • ; p. 347-366
  • Who's to blame for the money drain? Corporate power and corruption as competing narratives for lost resources
  • Ylonen, M.
  • ; p. 367-384
  • Creating a human rights framework for mapping and addressing corporate tax abuses
  • Kohonen, M.
  • Sarin, R.
  • Boerrild, T.
  • Livingston, E.
  • ; p. 385-408
  • ECHR litigation as a tool for tax justice in Europe
  • Braumann, C.
  • ; p. 409-428
  • 'Taxing for growth' v. 'Taxing for equality' - using human rights to combat gender inequalities, poverty, and income inequalities in fiscal laws
  • Lahey, K.
  • ; p. 429-448
  • Human rights and the taxation of menstrual hygiene products in an unequal world
  • Crawford, B.J.
  • Spivack, C.
  • ; p. 449-468
  • Recent cases of regressive and racially disparate taxation
  • Smith, A.
  • ; p. 469-486
  • Labor, capital and human rights
  • Moran, B.
  • ; p. 487-514
  • Inequality, taxation and public transfers in Latin America
  • Hanni, M.
  • Martner, R.
  • ; p. 515-540
  • Basic income as a human right?
  • Hemel, D.
  • ; p. 541-552
  • Taxation, human rights, and a Universal Basic Income
  • Alston, P. 553-564
Extent
xx, 588 p.
Isbn
9780190882228
Label
Tax, inequality, and human rights
Publication
Contents
  • Taxation and human rights : mapping the landscape
  • Reisch, N.
  • ; p. 33-58
  • Taxing for the realization of economic, social and cultural rights
  • De Schutter, O.
  • ; p. 59-80
  • Taxation as a human rights issue : gender and substantive equality
  • Fredman, S.
  • ; p. 81-98
  • Tax and human rights : the moral valence of entitlements to tax, sovereignty, and collectives
  • Kane, M.
  • ; p. 99-114
  • The search for human rights in tax
  • Christians, A.
  • ; p. 115-136
  • Procuring profit-shifting : the state role in tax avoidance
  • Cobham, A.
  • ; p. 137-160
  • A strange alchemy : embedding human rights into tax policy spillover assessments
  • Lusiani, N.
  • Cosgrove, M.
  • ; p. 161-188
  • Tax abuse and implications for human rights in Africa
  • Wanyana Oguttu, A.
  • Iyer, M.
  • ; p. 189-208
  • Some aspects of the architecture of international tax reform (and their human rights-related consequences)
  • Lennard, M.
  • ; p. 209-235
  • Transparency, tax and human rights: what is the purpose of transparency?
  • Stewart, M.
  • ; p. 237-258
  • Taxation and human rights : a delicate balance
  • Avi-Yonah, R.
  • Mazzoni, G.
  • ; p. 259-278
  • Corporate tax privacy and human rights
  • Blank, J.
  • ; p. 279-302
  • How countries should share tax information
  • Cockfield, A.
  • ; p. 303-322
  • United States' responsibility to promote financial transparency
  • Kaye, T.
  • ; p. 323-346
  • Interrogating the relationship between 'legally defensible' tax planning and social justice
  • Shaviro, D.
  • ; p. 347-366
  • Who's to blame for the money drain? Corporate power and corruption as competing narratives for lost resources
  • Ylonen, M.
  • ; p. 367-384
  • Creating a human rights framework for mapping and addressing corporate tax abuses
  • Kohonen, M.
  • Sarin, R.
  • Boerrild, T.
  • Livingston, E.
  • ; p. 385-408
  • ECHR litigation as a tool for tax justice in Europe
  • Braumann, C.
  • ; p. 409-428
  • 'Taxing for growth' v. 'Taxing for equality' - using human rights to combat gender inequalities, poverty, and income inequalities in fiscal laws
  • Lahey, K.
  • ; p. 429-448
  • Human rights and the taxation of menstrual hygiene products in an unequal world
  • Crawford, B.J.
  • Spivack, C.
  • ; p. 449-468
  • Recent cases of regressive and racially disparate taxation
  • Smith, A.
  • ; p. 469-486
  • Labor, capital and human rights
  • Moran, B.
  • ; p. 487-514
  • Inequality, taxation and public transfers in Latin America
  • Hanni, M.
  • Martner, R.
  • ; p. 515-540
  • Basic income as a human right?
  • Hemel, D.
  • ; p. 541-552
  • Taxation, human rights, and a Universal Basic Income
  • Alston, P. 553-564
Extent
xx, 588 p.
Isbn
9780190882228

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...