عنوان

Tax, inequality, and human rights /

(Number (ISBN

0190882247

(Number (ISBN

0190882263

(Number (ISBN

9780190882242

(Number (ISBN

9780190882266

Erroneous ISBN

0190882220

Erroneous ISBN

0190882239

Erroneous ISBN

9780190882228

Erroneous ISBN

9780190882235

Title Proper

Tax, inequality, and human rights /

General Material Designation

[Book]

First Statement of Responsibility

Philip Alston and Nikki Reisch, editors.

Place of Publication, Distribution, etc.

New York :

Name of Publisher, Distributor, etc.

Oxford University Press,

Date of Publication, Distribution, etc.

2019.

Specific Material Designation and Extent of Item

1 online resource

Text of Note

Includes bibliographical references and index.

Text of Note

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.

0

Text of Note

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.

Title

Tax, inequality, and human rights.

International Standard Book Number

9780190882228

Equality before the law.

Human rights.

Tax administration and procedure.

Tax evasion.

Tax protests and appeals.

Taxation-- Law and legislation.

Taxation-- Social aspects.

Equality before the law.

Human rights.

LAW-- Military.

Tax administration and procedure.

Tax evasion.

Tax protests and appeals.

Taxation-- Law and legislation.

Taxation-- Social aspects.

LAW-- 068000

Number

Edition

Class number

Book number

Alston, Philip

Reisch, Nikki

Date of Transaction

20200822091027.0

Cataloguing Rules (Descriptive Conventions))

pn

Electronic name

[Book]

Y