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Against a backdrop of systemic corporate tax avoidance, widespread use of tax havens, persistent pressures to embrace austerity policies, and growing gaps between the rich and poor, this book encourages readers to understand fiscal policy as human rights policy, and thus as having profound consequences for the well-being of citizens around the world. Prominent scholars and practitioners examine how the foundational principles of tax law and human rights law intersect and diverge; discuss the cross-border nature and human rights impacts of abusive practices like tax avoidance and evasion; question the reluctance of states to bring transparency and accountability to tax policies and practices; highlight the responsibility of private sector actors for shaping and misshaping tax laws; and critically evaluate domestic tax rules through the lens of equality and nondiscrimination. The contributing authors also explore how international human rights obligations should influence the framework for both domestic and international tax reforms. They address what human rights law requires of state tax policies and how tax laws and loopholes affect the enjoyment of human rights by people outside a state's borders. Because tax and human rights both turn on the relationship between the individual and the state, neo-liberalism's erosion of the social contract threatens to undermine them both.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52431493628177,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ NEW \/ INGRAM","offer_id":52431494218001,"sku":"NLS9780190882228","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9780190882228.jpg?v=1759172680"},{"product_id":"monitoring-fundamental-rights-in-the-eu-book-philip-alston-9781841135342","title":"Monitoring Fundamental Rights in the EU","description":"Coherent laws enforced by a central authority are part of the reason why human rights protection works at the national level in Europe. But when it comes to the EU these dimensions are lacking. The present system for protecting fundamental rights emerged on an ad hoc basis, with measures being improvised to respond to particular problems. In the next couple of years, however, this situation is likely to change very significantly. The proposed European Constitution incorporates the EU Charter of Fundamental Rights, and a specialized EU Fundamental Rights Agency is likely to be established. As a result, the situation of the EU will more closely resemble that of its Member States. Fundamental rights will occupy a central role, and coherent and systematic arrangements will be in place to protect rights, using both judicial and non-judicial means. The Fundamental Rights Agency, in particular, has immense potential to ensure effective monitoring of fundamental rights in the EU, and to ensure a unified strategy for their promotion in EU law and policy. This volume is the first to critically examine the proposals put forward by the European Commission in October 2004 on the creation of the EU Fundamental Rights Agency. Leading scholars in the field of European and international human rights law analyse the potential significance of this innovative Agency, and seek to locate it in relation to various other human rights mechanisms, both in the EU's constitutional structure and within Member States. They review the tasks which the Agency could be called upon to perform, and make proposals as to how it can function most effectively. The relationship of EU law to the international law of human rights emerging from both the United Nations and the Council of Europe is examined. The authors also address the challenge of ensuring improved coherence between EU law and the other human rights obligations undertaken by the Member States. Taken together, these contributions address urgent questions facing the EU at a time when the central unifying function of fundamental rights has been recognized but the way forward remains largely uncharted.","brand":"WoB","offers":[{"title":"GB \/ NEW \/ INGRAM","offer_id":52485292949777,"sku":"NLS9781841135342","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9781841135342.jpg?v=1759857505"},{"product_id":"transformation-of-human-rights-fact-finding-book-philip-alston-9780190239497","title":"The Transformation of Human Rights Fact-Finding","description":"Fact-finding is at the heart of human rights advocacy, and is often at the center of international controversies about alleged government abuses. In recent years, human rights fact-finding has greatly proliferated and become more sophisticated and complex, while also being subjected to stronger scrutiny from governments. Nevertheless, despite the prominence of fact-finding, it remains strikingly under-studied and under-theorized. Too little has been done to bring forth the assumptions, methodologies, and techniques of this rapidly developing field, or to open human rights fact-finding to critical and constructive scrutiny.   The Transformation of Human Rights Fact-Finding offers a multidisciplinary approach to the study of fact-finding with rigorous and critical analysis of the field of practice, while providing a range of accounts of what actually happens. It deepens the study and practice of human rights investigations, and fosters fact-finding as a discretely studied topic, while mapping crucial transformations in the field. The contributions to this book are the result of a major international conference organized by New York University Law School's Center for Human Rights and Global Justice. Engaging the expertise and experience of the editors and contributing authors, it offers a broad approach encompassing contemporary issues and analysis across the human rights spectrum in law, international relations, and critical theory. This book addresses the major areas of human rights fact-finding such as victim and witness issues; fact-finding for advocacy, enforcement, and litigation; the role of interdisciplinary expertise and methodologies; crowd sourcing, social media, and big data; and international guidelines for fact-finding.","brand":"WoB","offers":[{"title":"- \/ - \/ INTERNAL","offer_id":52488704885009,"sku":null,"price":0.0,"currency_code":"GBP","in_stock":true},{"title":"GB \/ NEW \/ INGRAM","offer_id":52488705310993,"sku":"NLS9780190239497","price":0.0,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0784\/4072\/6801\/files\/9780190239497.jpg?v=1759875483"}],"url":"https:\/\/www.worldofbooks.com\/en-gb\/collections\/author-books-by-philip-alston.oembed","provider":"World of Books ","version":"1.0","type":"link"}