Taxation and Human Rights: A Delicate Balance
18 Pages Posted: 7 Sep 2016 Last revised: 22 Sep 2016
Date Written: September 5, 2016
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: Suggested Citation