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Full-Text Articles in Law

Taxation And Human Rights: A Delicate Balance, Reuven S. Avi-Yonah, Gianluca Mazzoni May 2019

Taxation And Human Rights: A Delicate Balance, Reuven S. Avi-Yonah, Gianluca Mazzoni

Book Chapters

This chapter assesses the appropriate balance between strengthening tax revenue collection tools to ensure states have adequate resources to meet their human rights obligations, and protecting taxpayer rights to privacy and data security. On the one hand, the ability of rich residents of developing countries and multinational corporations operating in those countries to evade or avoid taxation is directly linked to violations of human rights in those countries, especially from the perspective of social and economic rights like health and education. Providing such countries with the means to fight back and collect adequate revenues is essential in advancing such rights. …


Between The Margins And The Mainstream: The Case Of Women's Rights, Hilary Charlesworth, Christine M. Chinkin Jan 2019

Between The Margins And The Mainstream: The Case Of Women's Rights, Hilary Charlesworth, Christine M. Chinkin

Book Chapters

This chapter investigates the conceptual limits of the field of women’s rights. It identifies two main currents of activity in the field: the elaboration of human rights standards, particularly through the UN Convention on the Elimination of All Forms of Discrimination against Women of 1979; and the development of the ‘Women, Peace and Security’ agenda by the UN Security Council since 2000. Both areas are limited in their understandings of the diverse lives of women. The chapter argues that campaigns for the recognition of women’s rights shuttle between the mainstream and the margins of international law and that the structural …