Title Tax, inequality, and human rights / Philip Alston and Nikki Reisch, editors

Published New York : Oxford University Press, 2019

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Description 1 online resource Contents Nikki Reisch / Taxation and human rights : mapping the landscape -- Olivier de Schutter / Taxing for the realization of economic, social, and cultural rights -- Sandra Fredman / Taxation as a human rights issue : gender and substantive equality -- Mitchell Kane / Tax and human rights : the moral valence of entitlements to tax, sovereignty, and collectives -- Allison Christians / The search for human rights in tax -- Alex Cobham / Procuring profit-shifting : the state role in tax avoidance -- Niko Lusiani and Mary Cosgrove / A strange alchemy : embedding human rights into tax policy spillover assessments -- Annet Wanyana Oguttu and Monica Iyer / Tax abuse and implications for human rights in Africa -- Michael Lennard / Some aspects of the architecture of international tax reform (and their human rights-related consequences) -- Miranda Stewart / Transparency, tax, and human rights : what is the purpose of transparency? -- Reuven Avi-Yonah and Gianluca Mazzoni / Taxation and human rights : a delicate balance -- Joshua Blank / Corporate tax privacy and human rights -- Arthur Cockfield / How countries should share tax information -- Tracy Kaye / United States' responsibility to promote financial transparency -- Dan Shaviro / Interrogating the relationship between "legally defensible" tax planning and social justice -- Matti Ylonen / Who's to blame for the money drain? corporate power and corruption as competing narratives for lost resources -- Matti Kohonen, Radhika Sarin, Troels Boerrild, and Ewan Livingston / Creating a human rights framework for mapping and addressing corporate tax abuses -- Celine Braumann / ECHR litigation as a tool for tax justice in Europe -- Kathleen Lahey / "Tax cuts for growth" v. "Taxing for equality" Using human rights to combat gender inequalities, poverty, and income inequalities in fiscal laws -- Bridget J. Crawford and Carla Spivack / Tampons are not a luxury : discriminatory taxes and human rights norms -- Andre Smith / Recent cases of regressive and racially disparate taxation -- Beverly Moran / Labor, capital, and human rights -- Michael Hanni and Ricardo Martner / Inequality, taxation, and public transfers in Latin America -- Daniel Hemel / Basic income as a human right? -- Philip Alston / Social protection as a human right Summary 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 state. Taxation and human rights are at the heart of debates about the appropriate balance in society between the public and private sectors, and ultimately the content of a new social contract Bibliography Includes bibliographical references and index Notes Print version record Subject Taxation -- Law and legislation. Tax administration and procedure. Equality before the law. Taxation -- Social aspects Tax evasion. Tax protests and appeals. Human rights. Human Rights LAW -- Military. Equality before the law Human rights Tax administration and procedure Tax evasion Tax protests and appeals Taxation -- Law and legislation Taxation -- Social aspects Laws of specific jurisdictions & specific areas of law. Law. Form Electronic book Author Alston, Philip, editor Reisch, Nikki, editor ISBN 9780190882242 0190882247 9780190882266 0190882263

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