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文章

2016年4月6日

作者:
Aldo Caliari, Center of Concern, on RightingFinance

Equality, non-discrimination and tax policy: Asking the right questions

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What do the human rights principles of equality and non-discrimination mean for tax policy? This is the question at the center of the first in a series of four advocacy tools on tax policy and human rights produced by RightingFinance....The aim of the advocacy tools is to assist education and dissemination of the standards on tax policy and human rights contained in a report produced by the UN Special Rapporteur on Extreme Poverty and Human Rights in 2014 ("the report")...The advocacy tools are geared towards generating a more broadly-based understanding of the critical relationship between tax policy and human rights by activists, law practitioners and enforcers, educators and citizens in general...The goal is not to prescribe a one-size-fits-all approach to human rights-based tax policy, but to unleash the creative power of human rights as a tool for socio-economic transformation...

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