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Article

6 Apr 2016

Author:
RightingFinance

Equality and Non-discrimination in Tax Policy

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This is the first in a series of advocacy tools produced by RightingFinance to assist education and dissemination of standards on tax policy and human rights contained in a report produced by the UN Special Rapporteur on Extreme Poverty and Human Rights...A fundamental pillar of international human rights law and an immediate obligation of all states is the obligation to guarantee that human rights are exercised without discrimination of any kind...In revenue-raising policies, this means that any action or omission by the State in this area must not discriminate, either directly or indirectly, against any individual or group (including on the basis of race, gender, disability or economic and social status) or perpetuate discrimination and inequality...Moreover, in some circumstances, these rights require States to take affirmative action or special measures to prevent, diminish and eliminate the conditions and attitudes that cause or perpetuate systemic or de facto discrimination...

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