Fair Taxation as a Basic Human Right
McGill University - Faculty of Law; University of Wisconsin - Law School
November 11, 2009
International Review of Constitutionalism, 2009
Univ. of Wisconsin Legal Studies Research Paper No. 1066
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: 23
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, P45Accepted Paper Series
Date posted: September 23, 2008 ; Last revised: November 12, 2009
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