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Fair Taxation as a Basic Human Right


Allison Christians


McGill University - Faculty of Law

November 11, 2009

International Review of Constitutionalism, 2009
Univ. of Wisconsin Legal Studies Research Paper No. 1066

Abstract:     
One of the themes of this symposium issue is to explore the limits and possibilities of law and legal institutions in redressing poverty and economic inequality. This essay approaches the question by considering the ways in which domestic tax policy interacts with internationally-recognized human rights. I suggest that focusing on human rights jurisprudence could change the conventional balance among the tripartite of equity, efficiency, and simplicity principles that constitute traditional tax policy analysis. Accordingly, I propose that we may appropriately evaluate tax law and legal institutions according to whether they protect or undermine human rights, as a means of opening up new ways of tackling old and entrenched tax policy issues.

Number of Pages in PDF File: 20

Keywords: taxation, tax policy, fairness, equity, efficiency, human rights, international taxation, UNDHR, ICCPR, ICESER, economic and social rights, access to necessities, deferral, multinational, neutrality, subpart F

JEL Classification: H11, H21, H87, F02, F50, F53, F59, Z13, E63, H2, K33, K34, N40, P45

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Date posted: September 23, 2008 ; Last revised: August 7, 2014

Suggested Citation

Christians, Allison, Fair Taxation as a Basic Human Right (November 11, 2009). International Review of Constitutionalism, 2009; Univ. of Wisconsin Legal Studies Research Paper No. 1066. Available at SSRN: http://ssrn.com/abstract=1272446

Contact Information

Allison Christians (Contact Author)
McGill University - Faculty of Law ( email )
1001 Sherbrooke St. W
Montreal, Quebec H3A 1G5
Canada
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