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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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The Search for Human Rights in Tax

The Search for Human Rights in Tax

Chapter:
(p.115) Chapter 5 The Search for Human Rights in Tax
Source:
Tax, Inequality, and Human Rights
Author(s):

Allison Christians

Publisher:
Oxford University Press
DOI:10.1093/oso/9780190882228.003.0006

This chapter explores the prospects for bringing legal claims seeking accountability for human rights harms due to tax policies and practices. There are a number of ways in which an individual may raise a claim that their rights have been violated in connection with taxation, each of which generally depends on some recognized relationship between the claimant and the person, entity, or institution being asked to remedy the perceived wrong. Meanwhile, there are at least three distinct kinds of relationships involving the state that could theoretically give rise to human rights claims in respect of tax. These three relationships are those among, first, individuals and their own states; second, individuals and foreign states; and, third, states among themselves as members of the international community. In each case, organizations may be formed to represent the interests of individuals, but at stake in all cases is the protection of individual rights.

Keywords:   human rights, tax policies, taxation, individual rights, states, foreign states, international community

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