Volta

Global Tax Justice and Human Rights

Unknown authors · 2021
hash_id: a4bc4e48391280a007fea9cc88a0df3c83baa1bedb5788ab24e59439115ace8f · DOI: 10.1017/9781009006545.007

Economic inequalities, the gaps in wealth and income between rich and poor, have become a prevailing issue of current times. Data on extremes of wealth and income have drawn penetrating media investigations into the ultra-wealthy, on financial secrecy and the astronomical executive pay awards of global transnational companies. The widening divide between the top and bottom of the income and wealth distribution has been publicly recorded in exposés such as the Paradise Papers, which have brought the role of taxation policy and regulation under new scrutiny (ICIJ 2017). Civil society has added to the literature scrutinizing economic inequalities and the increasing scale of the gap between wealth and poverty (Oxfam 2017). Such extremes of wealth and the insight they can …

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