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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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How Countries Should Share Tax Information

How Countries Should Share Tax Information

Chapter:
(p.303) Chapter 13 How Countries Should Share Tax Information
Source:
Tax, Inequality, and Human Rights
Author(s):

Arthur J. Cockfield

Publisher:
Oxford University Press
DOI:10.1093/oso/9780190882228.003.0014

This chapter looks at exchange of information (EOI) policies, proposing several ways to make EOI policies fairer and more efficient, so as to maximize their potential to reduce illicit financial flows and curb abusive tax practices that undermine human rights. While there appears increasing policy and academic support for EOI initiatives that promote global financial transparency, the current international tax regime, with its high transaction costs for taxpayers and tax authorities, does not seem particularly amenable to producing optimal outcomes. The chapter then emphasizes how, to promote enforceability, the ideal EOI system delivers high-quality tax information while providing needed legal protections for taxpayer privacy. The exchange and usage of high-quality tax information would reduce transaction costs for tax authorities as they could more readily identify taxpayers engaged in offshore tax evasion and aggressive international tax planning.

Keywords:   EOI policies, exchange of information, human rights, financial transparency, international tax regime, transaction costs, tax information, taxpayer privacy, tax evasion, international tax planning

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