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Beschreibung
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.
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.
Über den Autor
Philip Alston is the John Norton Pomeroy Professor of Law at New York University School of Law. He is also currently United Nations Special Rapporteur on extreme poverty and human rights.

Nikki Reisch is the Legal Director of the Center for Human Rights and Global Justice at New York University School of Law, as well as a supervising attorney for the Global Justice Clinic.
Inhaltsverzeichnis
  • Foreword, Winnie Byanyima, Executive Director, Oxfam International

  • Introduction, Philip Alston and Nikki Reisch (editors)

  • Part I: The Relevance of Human Rights to Tax Law, Policy, and Practice

  • 1. Nikki Reisch, Taxation and Human Rights: Mapping the Landscape

  • 2. Olivier De Schutter, Taxing for the Realization of Economic, Social and Cultural Rights

  • 3. Sandra Fredman, Taxation as a Human Rights Issue: Gender and Substantive Equality

  • 4. Mitchell Kane, Tax and Human Rights: The Moral Valence of Entitlements to Tax, Sovereignty, and Collectives

  • 5. Allison Christians, The Search for Human Rights in Tax

  • Part II: Tax Abuse in Global Perspective: Cross-Border Dimensions and International Responses

  • 6. Alex Cobham, Procuring Profit-Shifting: The State role in tax avoidance

  • 7. Niko Lusiani and Mary Cosgrove, A Strange Alchemy: Embedding Human Rights into Tax Policy Spillover Assessments

  • 8. Annet Wanyana Oguttu and Monica Iyer, Tax Abuse and Implications for Human Rights in Africa

  • 9. Michael Lennard, Some Aspects of the Architecture of International Tax Reform (and their Human Rights-Related Consequences)

  • Part III: The Responsibilities of Governments: The Case of Transparency

  • 10. Miranda Stewart, Transparency, Tax and Human Rights: What is the Purpose of Transparency?

  • 11. Reuven Avi-Yonah and Gianluca Mazzoni, Taxation and Human Rights: A Delicate Balance

  • 12. Joshua Blank, Corporate Tax Privacy and Human Rights

  • 13. Arthur Cockfield, How Countries Should Share Tax Information

  • 14. Tracy Kaye, United States' Responsibility to Promote Financial Transparency

  • Part IV: Private Actors and the Public Purse: The Roles of Corporations, Lawyers, and Accountants in Tax Abuse

  • 15. Dan Shaviro, Interrogating the Relationship between 'Legally Defensible' Tax Planning and Social Justice

  • 16. Matti Ylonen, Who's to Blame for the Money Drain? Corporate Power and Corruption as Competing Narratives for Lost Resources

  • 17. Matti Kohonen, Radhika Sarin, Troels Boerrild, and Ewan Livingston, Creating a Human Rights Framework for Mapping and Addressing Corporate Tax Abuses

  • 18. Celine Braumann, ECHR Litigation as a Tool for Tax Justice in Europe

  • Part V: Taxing Equality: National Debates

  • 19. Kathleen Lahey, 'Tax Cuts for Growth' v. 'Taxing for Equality' - Using Human Rights to Combat Gender Inequalities, Poverty, and Income Inequalities in Fiscal Laws

  • 20. Bridget J. Crawford and Carla Spivack, Tampons are not a Luxury: Discriminatory Taxes and Human Rights Norms

  • 21. Andre Smith, Recent Cases of Regressive and Racially Disparate Taxation

  • 22. Beverly Moran, Labor, Capital and Human Rights

  • Part VI: Bringing Fiscal Policy and Social Rights Together

  • 23. Michael Hanni and Ricardo Martner, Inequality, Taxation and Public Transfers in Latin America

  • 24. Daniel Hemel, Basic Income as a Human Right?

  • 25. Philip Alston, Social Protection as a Human Right

Details
Erscheinungsjahr: 2019
Fachbereich: Internationales & ausländ. Recht
Genre: Importe, Recht
Produktart: Nachschlagewerke
Rubrik: Recht & Wirtschaft
Medium: Taschenbuch
Inhalt: Kartoniert / Broschiert
ISBN-13: 9780190882235
ISBN-10: 0190882239
Sprache: Englisch
Einband: Kartoniert / Broschiert
Autor: Alston, Philip
Redaktion: Alston, Philip
Reisch, Nikki
Hersteller: Oxford University Press, USA
Verantwortliche Person für die EU: Libri GmbH, Europaallee 1, D-36244 Bad Hersfeld, gpsr@libri.de
Maße: 254 x 178 x 33 mm
Von/Mit: Philip Alston
Erscheinungsdatum: 30.05.2019
Gewicht: 1,13 kg
Artikel-ID: 115381843

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