In Tax, Inequality, and Human Rights, editors Philip Alston bring together experts in human rights law and tax law to explore the intricate connections between these fields. The book delves into systemic issues such as corporate tax avoidance, widespread use of tax havens, austerity policies, and growing economic inequality. Through this lens, it argues for a reevaluation of fiscal policy from the perspective of human rights, emphasizing its critical impact on global citizen well-being.

Contributing scholars and practitioners examine how core principles in both areas intersect and diverge, focusing on the cross-border nature of abusive practices like tax avoidance and evasion. The authors challenge state reluctance to enhance transparency and accountability in tax matters and highlight the significant role private sector actors play in shaping and misshaping tax laws. Through critical analysis, they evaluate domestic tax rules through the lenses of equality and non-discrimination.

The book also explores how international human rights obligations can shape both domestic and international tax reforms. It questions what these obligations require from state tax policies and assesses how tax laws and loopholes affect people outside a state’s jurisdiction. As tax and human rights fundamentally hinge on the relationship between individuals and states, the erosion of the social contract under neo-liberalism is shown to threaten both domains.

This comprehensive exploration provides a nuanced understanding of the role of taxation in addressing inequality and upholding human rights globally.