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rbw/applying-human-rights-tax-policy-making-and-assessment

Applying human rights to tax policy-making and assessment

Rethinking Bretton Woods | Mon, May 9, 2016

By RightingFinance

Last April, the “Panama papers” — more than 11 million documents leaked from a secretive law firm in Panama – exposed the tax evasion and avoidance maneuvers of companies and high net worth individuals. Some experts say that what the leak exposed represents just the tip of the iceberg. But the human rights impacts that come as a result of depriving States of public revenue are the even bigger iceberg and deserve urgent attention.

The first two in a series of advocacy tools by the RightingFinance Initiative offer guidance on how human rights obligations are relevant to the process of designing and evaluating tax policy.

The publications, “Equality and Non-discrimination in Tax Policy” and “Maximum Available Resources, Non-retrogression and Minimum Essential Levels in Tax Policy,” lay out legal foundations for the human rights principles featured in their titles, applications to tax policy, and guiding questions for reflection.

Click here to read a blog on these publications.