skip to content
Tax, inequality, and human rights Preview this item
ClosePreview this item
Checking...

Tax, inequality, and human rights

Author: Philip Alston; Nikki Reisch
Publisher: New York, NY : Oxford University Press, 2019.
Edition/Format:   Print book : EnglishView all editions and formats
Summary:
"[Contributors] 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  Read more...
Rating:

(not yet rated) 0 with reviews - Be the first.

Subjects
More like this

Find a copy in the library

&AllPage.SpinnerRetrieving; Finding libraries that hold this item...

Details

Document Type: Book
All Authors / Contributors: Philip Alston; Nikki Reisch
ISBN: 9780190882228 0190882220 9780190882235 0190882239
OCLC Number: 1048661734
Description: xx, 588 pages : illustrations ; 27 cm
Contents: Introduction: Fiscal policy as human rights policy / Philip Alston and Nikki Reisch --
Taxation and human rights : mapping the landscape / Nikki Reisch --
Taxing for the realization of economic, social, and cultural rights / Olivier de Schutter --
Taxation as a human rights issue : gender and substantive equality / Sandra Fredman --
Tax and human rights : the moral valence of entitlements to tax, sovereignty, and collectives / Mitchell A. Kane --
The search for human rights in tax / Allison Christians --
Procuring profit-shifting : the state role in tax avoidance / Alex Cobham --
A strange alchemy : embedding human rights into tax policy spillover assessments / Nicholas Lusiani and Mary Cosgrove --
Tax abuse and implications for human rights in Africa / Annet Wanyana Oguttu and Monica Iyer --
Some aspects of the architecture of international tax reform (and their human rights-related consequences) / Michael Lennard --
Transparency, tax, and human rights / Miranda Stewart --
Taxation and human rights : a delicate balance / Reuven S. Avi-Yonah and Gianluca Mazzoni --
Corporate tax privacy and human rights / Joshua D. Blank --
How countries should share tax information / Arthur J. Cockfield --
United States' responsibility to promote financial transparency / Tracy Kaye --
Interrogating the relationship between "legally defensible" tax planning and social justice / Dan Shaviro --
Who's to blame for the money drain? : corporate power and corruption as competing narratives for lost resources / Matti Ylönen --
Creating a human rights framework for mapping and addressing corporate tax abuses / Matti Kohonen, Radhika Sarin, Troels Boerrild, and Ewan Livingston --
ECHR litigation as a tool for tax justice in Europe / Céline Braumann --
"Tax cuts for growth" v. "Taxing for equality" : using human rights to combat gender inequalities, poverty, and income inequalities in fiscal laws / Kathleen A. Lahey --
Human rights and the taxation of menstrual hygiene products in an unequal world / Bridget J. Crawford and Carla Spivack --
Recent cases of regressive and racially disparate taxation in the United States / Andre Smith --
Labor, capital, and human rights / Beverly Moran --
Inequality, taxation, and public transfers in Latin America / Michael Hanni and Ricardo Martner --
Basic income as a human right? / Daniel J. Hemel --
Taxation, human rights, and a universal basic income / Philip Alston.
Responsibility: edited by Philip Alston and Nikki Reisch.

Abstract:

This book examines why taxation is central to the enjoyment or suppression of human rights in an age of rising nationalism, authoritarianism, and disillusionment with the traditional role of the  Read more...

Reviews

User-contributed reviews
Retrieving GoodReads reviews...
Retrieving DOGObooks reviews...

Tags

Be the first.
Confirm this request

You may have already requested this item. Please select Ok if you would like to proceed with this request anyway.

Linked Data


Primary Entity

<http://www.worldcat.org/oclc/1048661734> # Tax, inequality, and human rights
    a schema:CreativeWork, schema:Book ;
    library:oclcnum "1048661734" ;
    library:placeOfPublication <http://id.loc.gov/vocabulary/countries/nyu> ;
    schema:about <http://experiment.worldcat.org/entity/work/data/8995813792#Topic/equality> ; # Equality
    schema:about <http://experiment.worldcat.org/entity/work/data/8995813792#Topic/taxation_law_and_legislation> ; # Taxation--Law and legislation
    schema:about <http://experiment.worldcat.org/entity/work/data/8995813792#Topic/ungleichheit> ; # Ungleichheit
    schema:about <http://experiment.worldcat.org/entity/work/data/8995813792#Topic/steuerrecht> ; # Steuerrecht
    schema:about <http://experiment.worldcat.org/entity/work/data/8995813792#Topic/fiscal_policy> ; # Fiscal policy
    schema:about <http://experiment.worldcat.org/entity/work/data/8995813792#Topic/menschenrechtspolitik> ; # Menschenrechtspolitik
    schema:about <http://experiment.worldcat.org/entity/work/data/8995813792#Topic/equality_before_the_law> ; # Equality before the law
    schema:about <http://experiment.worldcat.org/entity/work/data/8995813792#Topic/steuerhinterziehung> ; # Steuerhinterziehung
    schema:about <http://experiment.worldcat.org/entity/work/data/8995813792#Topic/tax_evasion> ; # Tax evasion
    schema:about <http://id.loc.gov/authorities/classification/K4460> ;
    schema:about <http://experiment.worldcat.org/entity/work/data/8995813792#Topic/menschenrecht> ; # Menschenrecht
    schema:about <http://experiment.worldcat.org/entity/work/data/8995813792#Topic/steuervermeidung> ; # Steuervermeidung
    schema:about <http://experiment.worldcat.org/entity/work/data/8995813792#Topic/human_rights> ; # Human rights
    schema:about <http://experiment.worldcat.org/entity/work/data/8995813792#Topic/taxation_social_aspects> ; # Taxation--Social aspects
    schema:about <http://experiment.worldcat.org/entity/work/data/8995813792#Topic/steuer> ; # Steuer
    schema:about <http://experiment.worldcat.org/entity/work/data/8995813792#Topic/steuerpolitik> ; # Steuerpolitik
    schema:about <http://dewey.info/class/343.04/e23/> ;
    schema:about <http://experiment.worldcat.org/entity/work/data/8995813792#Topic/tax_incidence> ; # Tax incidence
    schema:bookFormat bgn:PrintBook ;
    schema:datePublished "2019" ;
    schema:description ""[Contributors] 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. [Chapters] 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"--"@en ;
    schema:editor <http://experiment.worldcat.org/entity/work/data/8995813792#Person/alston_philip> ; # Philip Alston
    schema:editor <http://experiment.worldcat.org/entity/work/data/8995813792#Person/reisch_nikki> ; # Nikki Reisch
    schema:exampleOfWork <http://worldcat.org/entity/work/id/8995813792> ;
    schema:inLanguage "en" ;
    schema:name "Tax, inequality, and human rights"@en ;
    schema:productID "1048661734" ;
    schema:workExample <http://worldcat.org/isbn/9780190882235> ;
    schema:workExample <http://worldcat.org/isbn/9780190882228> ;
    wdrs:describedby <http://www.worldcat.org/title/-/oclc/1048661734> ;
    .


Related Entities

<http://experiment.worldcat.org/entity/work/data/8995813792#Person/alston_philip> # Philip Alston
    a schema:Person ;
    schema:familyName "Alston" ;
    schema:givenName "Philip" ;
    schema:name "Philip Alston" ;
    .

<http://experiment.worldcat.org/entity/work/data/8995813792#Person/reisch_nikki> # Nikki Reisch
    a schema:Person ;
    schema:familyName "Reisch" ;
    schema:givenName "Nikki" ;
    schema:name "Nikki Reisch" ;
    .

<http://experiment.worldcat.org/entity/work/data/8995813792#Topic/equality_before_the_law> # Equality before the law
    a schema:Intangible ;
    schema:name "Equality before the law"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/8995813792#Topic/menschenrechtspolitik> # Menschenrechtspolitik
    a schema:Intangible ;
    schema:name "Menschenrechtspolitik"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/8995813792#Topic/steuerhinterziehung> # Steuerhinterziehung
    a schema:Intangible ;
    schema:name "Steuerhinterziehung"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/8995813792#Topic/taxation_law_and_legislation> # Taxation--Law and legislation
    a schema:Intangible ;
    schema:name "Taxation--Law and legislation"@en ;
    .

<http://experiment.worldcat.org/entity/work/data/8995813792#Topic/taxation_social_aspects> # Taxation--Social aspects
    a schema:Intangible ;
    schema:name "Taxation--Social aspects"@en ;
    .

<http://worldcat.org/isbn/9780190882228>
    a schema:ProductModel ;
    schema:isbn "0190882220" ;
    schema:isbn "9780190882228" ;
    .

<http://worldcat.org/isbn/9780190882235>
    a schema:ProductModel ;
    schema:isbn "0190882239" ;
    schema:isbn "9780190882235" ;
    .


Content-negotiable representations

Close Window

Please sign in to WorldCat 

Don't have an account? You can easily create a free account.