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Fair taxes to end poverty
Umeå University, Faculty of Social Sciences.ORCID iD: 0000-0001-7348-2766
2021 (English)In: Research handbook on human rights and poverty / [ed] Martha F. Davis; Morten Kjaerum; Amanda Lyons, Edward Elgar Publishing, 2021, p. 474-487Chapter in book (Refereed)
Abstract [en]

The book Tax Inequality and Human Rights, published in 2019, thoroughly discussed the links between human rights and tax norms, regarding both policies and regulations. Basically, the new interest in the relationship between how human rights connects to tax policies on global and national levels are related to a development of growing wealth and income inequalities. The dominant growth promoting tax ideology on fiscal consolidation and neutrality, supported by powerful actors, have led to damaging consequences for social and economic sustainability. Tax reforms during the last decades have built tax systems with an outcome that are contradictory to the resource mobilization and redistribution that are necessary for the realization of human rights. It is obvious that Agenda 2030 demands a reset and a rebuild of fiscal systems that have the potential to combat poverty. This chapter will explore the fiscal sociology-based knowledge that we need in order to improve the substantive capacity of legal reforms to create inclusive societies.

Place, publisher, year, edition, pages
Edward Elgar Publishing, 2021. p. 474-487
Series
Research Handbooks in Human Rights
National Category
Economics
Identifiers
URN: urn:nbn:se:umu:diva-195075Scopus ID: 2-s2.0-85129881642ISBN: 9781788977517 (electronic)ISBN: 9781788977500 (print)OAI: oai:DiVA.org:umu-195075DiVA, id: diva2:1659947
Funder
EU, Horizon 2020, FairTax 649439Available from: 2022-05-23 Created: 2022-05-23 Last updated: 2022-05-23Bibliographically approved

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Gunnarsson, Åsa

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