Tax, inequality, and human rights 1st Edition Alston

Tax, inequality, and human rights 1st Edition Alston – Ebook Instant Download/Delivery ISBN(s): 9780190882228, 9780190882235, 0190882220,0190882239, 9780190882259, 0190882255

Product details:

• ISBN 10: 0190882255
• ISBN 13: 9780190882259
• Author: Philip Alston; Nikki Reisch

In Tax, Inequality, and Human Rights, experts in human rights law and in tax law debate the linkages between the two fields and highlight how each can help to tackle rapidly growing inequality in the economic, social, and political realms. Against a backdrop of systemic corporate tax avoidance, 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, and thus as having profound consequences for the well-being of citizens around the world. Prominent scholars and practitioners examine how the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the reluctance of states to bring transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for shaping and misshaping tax laws; and critically evaluate domestic tax rules through the lens of equality and nondiscrimination. The contributing authors also explore how international human rights obligations should influence the framework for both domestic and international tax reforms. They address what human rights law requires of state tax policies and how tax laws and loopholes affect the enjoyment of human rights by people outside a state’s borders. Because tax and human rights both turn on the relationship between the individual and the state, neo-liberalism’s erosion of the social contract threatens to undermine them both.

Table contents:

Part 1 The Relevance of Human Rights to Tax Law, Policy, and Practice
1. Taxation and Human Rights: Mapping the Landscape
2. Taxing for the Realization of Economic, Social, and Cultural Rights
3. Taxation as a Human Rights Issue: Gender and Substantive Equality
4. Tax and Human Rights: The Moral Valence of Entitlements to Tax, Sovereignty, and Collectives
5. The Search for Human Rights in Tax
Part 2 Tax Abuse in Global Perspective: Cross-Border Dimensions and International Responses
6. Procuring Profit Shifting: The State Role in Tax Avoidance
7. A Strange Alchemy: Embedding Human Rights in Tax Policy Spillover Assessments
8. Tax Abuse and Implications for Human Rights in Africa
9. Some Aspects of the Architecture of International Tax Reform (and Their Human Rights–Related Consequences)
Part 3 The Responsibilities of Governments: The Case of Transparency
10. Transparency, Tax, and Human Rights
11. Taxation and Human Rights: A Delicate Balance
12. Corporate Tax Privacy and Human Rights
13. How Countries Should Share Tax Information
14. United States’ Responsibility to Promote Financial Transparency
Part 4 Private Actors and the Public Purse: The Roles of Corporations, Lawyers, and Accountants in Tax Abuse
15. Interrogating the Relationship between “Legally Defensible” Tax Planning and Social Justice
16. Who’s to Blame for the Money Drain? Corporate Power and Corruption as Competing Narratives for Lost Resources
17. Creating a Human Rights Framework for Mapping and Addressing Corporate Tax Abuses
18. ECHR Litigation as a Tool for Tax Justice in Europe
Part 5 Taxing Equality: National Debates
19. “Taxing for Growth” vs. “Taxing for Equality”—Using Human Rights to Combat Gender Inequalities, Poverty, and Income Inequalities in Fiscal Laws
20. Human Rights and the Taxation of Menstrual Hygiene Products in an Unequal World
21. Recent Cases of Regressive and Racially Disparate Taxation in the United States
22. Labor, Capital, and Human Rights
Part 6 Bringing Fiscal Policy and Social Rights Together
23. Inequality, Taxation, and Public Transfers in Latin America
24. Basic Income as a Human Right?
25. Taxation, Human Rights, and a Universal Basic Income

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