Taxation and Business: The Human Rights Dimension of Corporate Tax Practices

15 Pages Posted: 9 May 2020 Last revised: 18 May 2020

Date Written: April 15, 2020

Abstract

If we want to narrow the North-South divide that threatens our world, some limits on tax competition are inevitable. The world faces a crucial choice in the 2020s. We can either continue retreating from globalization in favor of xenophobic nationalism, tariffs, immigration restrictions, and exchange controls. That road leads ultimately to war, as it did in the 1930s. Or we can revive globalization by investing in a robust social safety net, infrastructure, education, and job creation. While more needs to be done, we have made significant progress in curbing tax competition in the last decade. The key move now is to take the added revenue and spend it wisely.

Keywords: Tax Competition, Human Rights, Inequality

JEL Classification: H26

Suggested Citation

Avi-Yonah, Reuven S., Taxation and Business: The Human Rights Dimension of Corporate Tax Practices (April 15, 2020). U of Michigan Public Law Research Paper No. 678, U of Michigan Law & Econ Research Paper No. 20-014, Available at SSRN: https://ssrn.com/abstract=3576538 or http://dx.doi.org/10.2139/ssrn.3576538

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)

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