Tax, inequality, and human rights

Resource Information

The work Tax, inequality, and human rights represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Tax, inequality, and human rights

Contributor

• Alston, P
• Reisch, N

Subject

• ECHR case law
• corporate income tax
• corruption
• exchange of information
• human rights
• inequality
• tax avoidance
• tax law
• tax transparency

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