Tax, Inequality, and Human Rights

Philip Alston is the John Norton Pomeroy Professor of Law at New York University School of Law. He is also currently United Nations Special Rapporteur on extreme poverty and human rights. Nikki Reisch is the Legal Director of the Center for Human Rights and Global Justice at New York University School of Law, as well as a supervising attorney for the Global Justice Clinic.

Foreword, Winnie Byanyima, Executive Director, Oxfam International

Introduction, Philip Alston and Nikki Reisch (editors)

Part I: The Relevance of Human Rights to Tax Law, Policy, and Practice
1. Nikki Reisch, Taxation and Human Rights: Mapping the Landscape
2. Olivier De Schutter, Taxing for the Realization of Economic, Social and Cultural Rights
3. Sandra Fredman, Taxation as a Human Rights Issue: Gender and Substantive Equality
4. Mitchell Kane, Tax and Human Rights: The Moral Valence of Entitlements to Tax, Sovereignty, and Collectives
5. Allison Christians, The Search for Human Rights in Tax

Part II: Tax Abuse in Global Perspective: Cross-Border Dimensions and International Responses
6. Alex Cobham, Procuring Profit-Shifting: The State role in tax avoidance
7. Niko Lusiani and Mary Cosgrove, A Strange Alchemy: Embedding Human Rights into Tax Policy Spillover Assessments
8. Annet Wanyana Oguttu and Monica Iyer, Tax Abuse and Implications for Human Rights in Africa
9. Michael Lennard, Some Aspects of the Architecture of International Tax Reform (and their Human Rights-Related Consequences)

Part III: The Responsibilities of Governments: The Case of Transparency
10. Miranda Stewart, Transparency, Tax and Human Rights: What is the Purpose of Transparency?
11. Reuven Avi-Yonah and Gianluca Mazzoni, Taxation and Human Rights: A Delicate Balance
12. Joshua Blank, Corporate Tax Privacy and Human Rights
13. Arthur Cockfield, How Countries Should Share Tax Information
14. Tracy Kaye, United States' Responsibility to Promote Financial Transparency

Part IV: Private Actors and the Public Purse: The Roles of Corporations, Lawyers, and Accountants in Tax Abuse
15. Dan Shaviro, Interrogating the Relationship between 'Legally Defensible' Tax Planning and Social Justice
16. Matti Ylonen, Who's to Blame for the Money Drain? Corporate Power and Corruption as Competing Narratives for Lost Resources
17. Matti Kohonen, Radhika Sarin, Troels Boerrild, and Ewan Livingston, Creating a Human Rights Framework for Mapping and Addressing Corporate Tax Abuses
18. Celine Braumann, ECHR Litigation as a Tool for Tax Justice in Europe

Part V: Taxing Equality: National Debates
19. Kathleen Lahey, 'Tax Cuts for Growth' v. 'Taxing for Equality' - Using Human Rights to Combat Gender Inequalities, Poverty, and Income Inequalities in Fiscal Laws
20. Bridget J. Crawford and Carla Spivack, Tampons are not a Luxury: Discriminatory Taxes and Human Rights Norms
21. Andre Smith, Recent Cases of Regressive and Racially Disparate Taxation
22. Beverly Moran, Labor, Capital and Human Rights

Part VI: Bringing Fiscal Policy and Social Rights Together
23. Michael Hanni and Ricardo Martner, Inequality, Taxation and Public Transfers in Latin America
24. Daniel Hemel, Basic Income as a Human Right?
25. Philip Alston, Social Protection as a Human Right