Jump to ContentJump to Main Navigation
Tax, Inequality, and Human Rights | Oxford Scholarship Online
Users without a subscription are not able to see the full content.

Tax, Inequality, and Human Rights

Philip G. Alston and Nikki R. Reisch

Abstract

This book looks at the linkages between human rights and tax law and reveals their mutual relevance to tackling economic, social, and political inequalities. Against the backdrop of systemic corporate tax avoidance, the widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, with profound consequences for the well-being of citizens around the world. The chapters examine where the foundational principles of tax law and human rights law intersect ... More

Keywords: human rights, tax law, inequalities, austerity, tax avoidance, equality, state tax policies

Bibliographic Information

Print publication date: 2019 Print ISBN-13: 9780190882228
Published to Oxford Scholarship Online: May 2019 DOI:10.1093/oso/9780190882228.001.0001

Authors

Affiliations are at time of print publication.

Philip G. Alston, editor
John Norton Pomeroy Professor of Law, New York University School of Law

Nikki R. Reisch, editor
Research Scholar, New York University School of Law

Show Summary Details

subscribe or login to access all content.

Contents

View:

Introduction

Philip Alston and Nikki Reisch

Part 1 The Relevance of Human Rights to Tax Law, Policy, and Practice

Part 2 Tax Abuse in Global Perspective: Cross-Border Dimensions and International Responses

Chapter 7 A Strange Alchemy

Nicholas Lusiani and Mary Cosgrove1

Part 3 The Responsibilities of Governments: The Case of Transparency

Chapter 11 Taxation and Human Rights

Reuven S. Avi-Yonah and Gianluca Mazzoni

Part 4 Private Actors and the Public Purse: The Roles of Corporations, Lawyers, and Accountants in Tax Abuse

Chapter 17 Creating a Human Rights Framework for Mapping and Addressing Corporate Tax Abuses

Matti Kohonen, Radhika Sarin, Troels Boerrild, and Ewan Livingston

Part 5 Taxing Equality: National Debates

Part 6 Bringing Fiscal Policy and Social Rights Together

End Matter