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2 produkter
2 produkter
Inbunden, Engelska, 2019
2 634 kr
Skickas inom 5-8 vardagar
In Tax, Inequality, and Human Rights, experts in human rights law and in tax law debate the linkages between the two fields and highlight how each can help to tackle rapidly growing inequality in the economic, social, and political realms. Against a backdrop of systemic corporate tax avoidance, widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, and thus as having profound consequences for the well-being of citizens around the world. Prominent scholars and practitioners examine how the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the reluctance of states to bring transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for shaping and misshaping tax laws; and critically evaluate domestic tax rules through the lens of equality and nondiscrimination. The contributing authors also explore how international human rights obligations should influence the framework for both domestic and international tax reforms. They address what human rights law requires of state tax policies and how tax laws and loopholes affect the enjoyment of human rights by people outside a state's borders. Because tax and human rights both turn on the relationship between the individual and the state, neo-liberalism's erosion of the social contract threatens to undermine them both.
Inbunden, Engelska, 2020
2 511 kr
Skickas inom 5-8 vardagar
The very concept of human rights implies governmental accountability. To ensure that governments are indeed held accountable for their treatment of citizens and others the United Nations has established a wide range of mechanisms to monitor compliance, and to seek to prevent as well as respond to violations. The panoply of implementation measures that the UN has taken since 1945 has resulted in a diverse and complex set of institutional arrangements, the effectiveness of which varies widely. Indeed, there is much doubt as to the effectiveness of much of the UN's human rights efforts but also about what direction it should take. Inevitable instances of politicization and the hostile, or at best ambivalent, attitude of most governments, has at times endangered the fragile progress made on the more technical fronts. At the same time, technical efforts cannot dispense with the complex politics of actualizing the promise of human rights at and through the UN. In addition to significant actual and potential problems of duplication, overlapping and inconsistent approaches, there are major problems of under-funding and insufficient expertise. The complexity of these arrangements and the difficulty in evaluating their impact makes a comprehensive guide of the type provided here all the more indispensable. These essays critically examine the functions, procedures, and performance of each of the major UN organs dealing with human rights, including the Security Council and the International Court of Justice as well as the more specialized bodies monitoring the implementation of human rights treaties. Significant attention is devoted to the considerable efforts at reforming the UN's human rights machinery, as illustrated most notably by the creation of the Human Rights Council to replace the Commission on Human Rights. The book also looks at the relationship between the various bodies and the potential for major reforms and restructuring.