Fair Taxation as a Basic Human Right

International Review of Constitutionalism, 2009

Univ. of Wisconsin Legal Studies Research Paper No. 1066

20 Pages Posted: 23 Sep 2008 Last revised: 7 Aug 2014

Allison Christians

McGill University - Faculty of Law

Date Written: November 11, 2009

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.

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

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: https://ssrn.com/abstract=1272446

Allison Christians (Contact Author)

McGill University - Faculty of Law ( email )

1001 Sherbrooke St. W
Montreal, Quebec H3A 1G5
Canada

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