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Title:

Tax, inequality, and human rights / edited by Philip Alston and Nikki Reisch.

Publisher:

Oxford University Press,

Copyright Date:

2019

Description:

xx, 588 pages : illustrations ; 27 cm

Subject:

Taxation--Law and legislation.
Tax administration and procedure.
Equality before the law.
Taxation--Social aspects.
Tax evasion.
Tax protests and appeals.
Human rights.
Equality before the law.
Human rights.
Tax administration and procedure.
Tax evasion.
Tax protests and appeals.
Taxation--Law and legislation.
Taxation--Social aspects.

Other Authors:

Alston, Philip, editor.
Reisch, Nikki, editor.

Notes:

Includes bibliographical references and index.

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.

ISBN:

0190882239
9780190882235
0190882220
9780190882228

OCLC:

(OCoLC)1048661734

LCCN:

2018038170

Locations:

OVUX522 -- University of Iowa Libraries (Iowa City)