Taxation and Human Rights: A Delicate Balance

18 Pages Posted: 7 Sep 2016 Last revised: 22 Sep 2016

See all articles by Reuven S. Avi-Yonah

Reuven S. Avi-Yonah

University of Michigan Law School

Gianluca Mazzoni

University of Michigan at Ann Arbor - Law School

Date Written: September 5, 2016

Abstract

The intersection of tax law and human rights can be viewed from two opposing perspectives. On the one hand, the ability of rich residents of developing countries and multinational corporations operating in those countries to evade or avoid taxation is directly linked to violations of human rights in those countries, especially from the perspective of social and economic rights like health and education. Providing such countries with the means to fight back and collect adequate revenues is essential in advancing such rights. On the other hand, some of the techniques used to achieve adequate revenue collection, like automatic exchange of information (AEoI) and country by country reporting, risk violating other human rights like privacy and the legitimate protection of trade secrets. This paper seeks to discuss both aspects and the need to find a reasonable balance between them.

Keywords: human rights, taxation, privacy

JEL Classification: H26

Suggested Citation

Avi-Yonah, Reuven S. and Mazzoni, Gianluca, Taxation and Human Rights: A Delicate Balance (September 5, 2016). U of Michigan Public Law Research Paper No. 520, Available at SSRN: https://ssrn.com/abstract=2834883 or http://dx.doi.org/10.2139/ssrn.2834883

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)

Gianluca Mazzoni

University of Michigan at Ann Arbor - Law School ( email )

Ann Arbor, MI
United States

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