- Title Pages
- Foreword
- Acknowledgments
- Notes on Contributing Authors
- Introduction
- Chapter 1 Taxation and Human Rights
- Chapter 2 Taxing for the Realization of Economic, Social, and Cultural Rights
- Chapter 3 Taxation as a Human Rights Issue
- Chapter 4 Tax and Human Rights
- Chapter 5 The Search for Human Rights in Tax
- Chapter 6 Procuring Profit Shifting
- Chapter 7 A Strange Alchemy
- Chapter 8 Tax Abuse and Implications for Human Rights in Africa
- Chapter 9 Some Aspects of the Architecture of International Tax Reform (and Their Human Rights–Related Consequences)
- Chapter 10 Transparency, Tax, and Human Rights
- Chapter 11 Taxation and Human Rights
- Chapter 12 Corporate Tax Privacy and Human Rights
- Chapter 13 How Countries Should Share Tax Information
- Chapter 14 United States’ Responsibility to Promote Financial Transparency
- Chapter 15 Interrogating the Relationship between “Legally Defensible” Tax Planning and Social Justice
- Chapter 16 Who’s to Blame for the Money Drain? Corporate Power and Corruption as Competing Narratives for Lost Resources
- Chapter 17 Creating a Human Rights Framework for Mapping and Addressing Corporate Tax Abuses
- Chapter 18 ECHR Litigation as a Tool for Tax Justice in Europe
- Chapter 19 “Taxing for Growth” vs. “Taxing for Equality”—Using Human Rights to Combat Gender Inequalities, Poverty, and Income Inequalities in Fiscal Laws
- Chapter 20 Human Rights and the Taxation of Menstrual Hygiene Products in an Unequal World
- Chapter 21 Recent Cases of Regressive and Racially Disparate Taxation in the United States
- Chapter 22 Labor, Capital, and Human Rights
- Chapter 23 Inequality, Taxation, and Public Transfers in Latin America
- Chapter 24 Basic Income as a Human Right?
- Chapter 25 Taxation, Human Rights, and a Universal Basic Income
- Index
Taxation and Human Rights
Taxation and Human Rights
A Delicate Balance
- Chapter:
- (p.259) Chapter 11 Taxation and Human Rights
- Source:
- Tax, Inequality, and Human Rights
- Author(s):
Reuven S. Avi-Yonah
Gianluca Mazzoni
- Publisher:
- Oxford University Press
This chapter assesses the appropriate balance between strengthening tax revenue collection tools to ensure states have adequate resources to meet their human rights obligations, and protecting taxpayer rights to privacy and data security. On the one hand, the ability of rich residents of developing countries and multinational corporations operating in those countries to evade or avoid taxation is directly linked to violations of human rights in those countries, especially from the perspective of social and economic rights like health and education. Providing such countries with the means to fight back and collect adequate revenues is essential in advancing such rights. On the other hand, some of the techniques used to achieve adequate revenue collection, like automatic exchange of information (AEoI) and country-by-country reporting (CbCR), risk violating other human rights like privacy and the legitimate protection of trade secrets.
Keywords: tax revenue collection, human rights obligations, taxpayer rights, privacy data security, tax avoidance, AEoI, CbCR
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- Title Pages
- Foreword
- Acknowledgments
- Notes on Contributing Authors
- Introduction
- Chapter 1 Taxation and Human Rights
- Chapter 2 Taxing for the Realization of Economic, Social, and Cultural Rights
- Chapter 3 Taxation as a Human Rights Issue
- Chapter 4 Tax and Human Rights
- Chapter 5 The Search for Human Rights in Tax
- Chapter 6 Procuring Profit Shifting
- Chapter 7 A Strange Alchemy
- Chapter 8 Tax Abuse and Implications for Human Rights in Africa
- Chapter 9 Some Aspects of the Architecture of International Tax Reform (and Their Human Rights–Related Consequences)
- Chapter 10 Transparency, Tax, and Human Rights
- Chapter 11 Taxation and Human Rights
- Chapter 12 Corporate Tax Privacy and Human Rights
- Chapter 13 How Countries Should Share Tax Information
- Chapter 14 United States’ Responsibility to Promote Financial Transparency
- Chapter 15 Interrogating the Relationship between “Legally Defensible” Tax Planning and Social Justice
- Chapter 16 Who’s to Blame for the Money Drain? Corporate Power and Corruption as Competing Narratives for Lost Resources
- Chapter 17 Creating a Human Rights Framework for Mapping and Addressing Corporate Tax Abuses
- Chapter 18 ECHR Litigation as a Tool for Tax Justice in Europe
- Chapter 19 “Taxing for Growth” vs. “Taxing for Equality”—Using Human Rights to Combat Gender Inequalities, Poverty, and Income Inequalities in Fiscal Laws
- Chapter 20 Human Rights and the Taxation of Menstrual Hygiene Products in an Unequal World
- Chapter 21 Recent Cases of Regressive and Racially Disparate Taxation in the United States
- Chapter 22 Labor, Capital, and Human Rights
- Chapter 23 Inequality, Taxation, and Public Transfers in Latin America
- Chapter 24 Basic Income as a Human Right?
- Chapter 25 Taxation, Human Rights, and a Universal Basic Income
- Index
