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14/01/2019 Informationen zum Autor 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. Klappentext This book examines why taxation is central to the enjoyment or suppression of human rights in an age of rising nationalism, authoritarianism, and disillusionment with the traditional role of the state. Taxation and human rights are at the heart of debates about the appropriate balance in society between the public and private sectors, and ultimately the content of a new social contract. Zusammenfassung This book examines why taxation is central to the enjoyment or suppression of human rights in an age of rising nationalism, authoritarianism, and disillusionment with the traditional role of the state. Taxation and human rights are at the heart of debates about the appropriate balance in society between the public and private sectors, and ultimately the content of a new social contract. Inhaltsverzeichnis 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: Bringi...
