Tax Justice Focus – the Human Rights edition

   0   0 Blog, Human Rights, Reports, tjfapp


The latest edition of our newsletter Tax Justice Focus focuses on the theme of tax justice and human rights, perhaps the fastest-growing area of interest in the rapidly expanding global tax justice community.

Click here for the full edition of Tax Justice Focus, the Human Rights edition.

You can also access the individual articles below.

Adrienne Margolis, guest editor, notes in her editorial Tax Justice and Human Rights: the Beginning of a Beautiful Friendship? that tax policy has wide-ranging implications for human rights throughout the world, not least because financial secrecy is indispensible to modern tyranny. Now, law, accountancy and economics stand to be transformed as the public trace the connections.

Magdalena Sepúlveda, former U.N. Special Rapporteur on extreme poverty and human rights, explains in her article Taxation for Human Rights that states have a self-imposed duty to deploy “the maximum available resources” to secure the human rights of their population. Fiscal policies mean that many of them are currently failing in that duty.

The subsequent article by Lloyd Lipsett, rapporteur for the International Bar Association Human Rights Institute Task Force on Illicit Financial Flows, Poverty and Human Rights, explores how lawyers have played an important role in creating the offshore system. Lloyd Lipsett argues that they cannot wash their hands of responsibility for its impact on fundamental human rights.

We then host Prof. Thomas Pogge of Yale University, who notes in his article Human Rights and Just Taxation that around half the world’s population is denied the right to an adequate standard of living – and this will be remedied if their governments can secure adequate tax revenues from large companies and wealthy individuals.

Our final feature article, The Celtic Chimera, is by Prof. William K. Black of the University of Missouri-Kansas City. Ireland has been at the forefront of moves to bring the offshore model into the heart of the onshore economic system – and it is also suffering disproportionately from the impact of austerity. These two facts, he notes, are connected.

The full edition of Tax Justice Focus also includes a tax justice-focused review of Thomas Piketty’s world famous book Capital in the Twenty First Century – along with further news, views and updates. Click here.

See all the past editions of Tax Justice Focus here. Or, if you prefer, read them on your mobile devices via the free TJN app, available for Apple and Android.

Related Posts

New estimates reveal the extent of tax avoidance by multinationals

Price Waterhouse CoopersNew figures published today by the Tax Justice Network provide a country-level breakdown of the estimated tax losses to profit shifting by multinational companies. Applying a methodology developed by researchers at the International Monetary Fund to an improved dataset, the results indicate global losses of around $500 billion a year. The figures appear in a […]


Banking Secrecy in China, its related territories and Taiwan

Hong Kong from Sky 100Foreword. The Tax Justice Network is a non partisan network of experts working towards transparency, so we do not take any position about countries’ territorial and political claims. However, we do expect countries with a de jure (legal) or de facto (in practice) influence over other territories, to take responsibility for their power. We point […]


Is tax avoidance at the heart of Ireland’s economic miracle?

AIB International Finance Centre Dublin - By Estoy Aquí (Own work) [GFDL ( or CC BY 3.0 (], via Wikimedia CommonsComing out of the economic crisis Ireland was one of the best performing economies, with GDP growth rates of 8.5% in 2014 and an extraordinary 26.3% in 2015. But how much of this economic activity was real, and how much a fiction created by Ireland’s tax haven status? A new paper by Heike Joebges of the University […]


New Report: HMRC’s “Building our Future” programme

bigben-mcbigbenfaceYesterday the Tax Justice Network was in the UK Parliament to launch a report it co-produced with the Public and Commercial Services Union. The report, entitled “HMRC, Building an Uncertain Future” is a study of HMRC’s (the UK tax authority) reform plans which it is calling “Building our Future”. The report published yesterday analysed the […]


Financial secrecy in football: time for action

bigben-mcbigbenfaceEveryone has known for years that football is rotten to the core and financial secrecy is at the heart of the problem. Why then is no one doing anything about it? This post from the Offshore Game project originally features in the Independent. 


Leave a Reply

Your email address will not be published. Required fields are marked *

Back to Top