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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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Tax and Human Rights

Tax and Human Rights

The Moral Valence of Entitlements to Tax, Sovereignty, and Collectives

Chapter:
(p.99) Chapter 4 Tax and Human Rights
Source:
Tax, Inequality, and Human Rights
Author(s):

Mitchell A. Kane

Publisher:
Oxford University Press
DOI:10.1093/oso/9780190882228.003.0005

This chapter assesses the rightful claims of developed and developing countries to portions of the “international tax base.” Existing revenue in developed country coffers and incremental revenue from possible reform of the international tax system are not substitutes. There is a massive difference between developed countries redirecting a portion of existing revenue toward the redress of human rights shortfalls in developing countries on the one hand, and a restructuring of the basic understanding of international tax entitlements such that developing countries have a superior claim to revenues as their own in the first instance on the other. The chapter then proposes three possible ways in which we might rethink tax policy: a recasting of the basic source-residence dichotomy that deeply pervades the existing approach to international taxation; a consideration of tax policy with an eye to duties that nations may hold with respect to one another; and a rethinking of the role of corporate incidence analysis in tax policy.

Keywords:   developed countries, developing countries, international tax base, revenue, international tax system, human rights, international tax entitlements, tax policy, international taxation, corporate incidence analysis

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