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Tax, Inequality, and Human Rights$
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Philip G. Alston and Nikki R. Reisch

Print publication date: 2019

Print ISBN-13: 9780190882228

Published to Oxford Scholarship Online: May 2019

DOI: 10.1093/oso/9780190882228.001.0001

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PRINTED FROM OXFORD SCHOLARSHIP ONLINE (oxford.universitypressscholarship.com). (c) Copyright Oxford University Press, 2020. All Rights Reserved. An individual user may print out a PDF of a single chapter of a monograph in OSO for personal use. date: 24 November 2020

Taxation and Human Rights

Taxation and Human Rights

Mapping the Landscape

(p.33) Chapter 1 Taxation and Human Rights
Tax, Inequality, and Human Rights

Nikki Reisch

Oxford University Press

This chapter provides an overview of the evolving landscape of the tax and human rights debate, and documents some recent markers of progress in integrating tax matters into the work of human rights institutions. While the potential linkages between taxation and human rights are manifold, they can be grouped under three broad headings: resource mobilization, redistribution, and accountability. These linkages are only beginning to receive attention in the academic literature and global policy debates. Their relative absence from past discussions reflects the chronic neglect of economic and financial policies by human rights scholars and practitioners, and the reluctance of economists to look beyond their data sets and the marketplace at the social implications of economic choices. The emerging discourse on taxation and human rights is not, however, without antecedents. It builds upon robust academic and policy discussions addressing the relationship of taxation to development and trade, as well as the literature on public budgeting and human rights and critical tax theory.

Keywords:   tax, human rights, financial policies, economic policies, taxation, policy discussions, development, trade, public budgeting, critical tax theory

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