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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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A Strange Alchemy

A Strange Alchemy

Embedding Human Rights in Tax Policy Spillover Assessments

(p.161) Chapter 7 A Strange Alchemy
Tax, Inequality, and Human Rights

Nicholas Lusiani

Mary Cosgrove

Oxford University Press

This chapter examines the challenges of attributing responsibility for the cross-border impacts of tax and financial secrecy policies through “spillover assessments.” Integrating human rights guiding principles into the practice of tax spillover assessments can provide value. Yet a number of tough methodological and political obstacles remain, many of which are inherent to the act of policy impact evaluation more generally. Together, these remaining challenges provide for a fertile future research agenda. Methodologically, the empirical accuracy of tax spillover assessments continues to be thwarted by the failure of governments to ensure access to relevant data, made more complex by the right to privacy concerns of many companies in accessing the microdata which would be so useful in determining the impact of changes in tax policy. Alongside these tough methodological challenges, various political question marks continue to frustrate effective tax spillover assessments.

Keywords:   financial secrecy policies, spillover assessments, human rights, tax spillover assessments, right to privacy, tax policy, policy impact evaluation

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