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Tax, Inequality, and Human Rights$
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Philip G. Alston and Nikki R. Reisch

Print publication date: 2019

Print ISBN-13: 9780190882228

Published to Oxford Scholarship Online: May 2019

DOI: 10.1093/oso/9780190882228.001.0001

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Taxation and Human Rights

Taxation and Human Rights

A Delicate Balance

Chapter:
(p.259) Chapter 11 Taxation and Human Rights
Source:
Tax, Inequality, and Human Rights
Author(s):

Reuven S. Avi-Yonah

Gianluca Mazzoni

Publisher:
Oxford University Press
DOI:10.1093/oso/9780190882228.003.0012

This chapter assesses the appropriate balance between strengthening tax revenue collection tools to ensure states have adequate resources to meet their human rights obligations, and protecting taxpayer rights to privacy and data security. On the one hand, the ability of rich residents of developing countries and multinational corporations operating in those countries to evade or avoid taxation is directly linked to violations of human rights in those countries, especially from the perspective of social and economic rights like health and education. Providing such countries with the means to fight back and collect adequate revenues is essential in advancing such rights. On the other hand, some of the techniques used to achieve adequate revenue collection, like automatic exchange of information (AEoI) and country-by-country reporting (CbCR), risk violating other human rights like privacy and the legitimate protection of trade secrets.

Keywords:   tax revenue collection, human rights obligations, taxpayer rights, privacy data security, tax avoidance, AEoI, CbCR

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