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Taxation and Human Rights: Impacts and Obligations of International Economic Organisations

Klesper, Lina LU (2024) JAMM07 20241
Department of Law
Faculty of Law
Abstract
This thesis assesses the complex relationship between International Economic Organisations (IEOs), taxation, and human rights, shedding light on the impacts, obligations, and assessment practices of the World Bank, International Monetary Fund (IMF) and the Organisation for Economic Co-operation and Development (OECD). In an era of globalisation, the impact of these IEOs on financial policies, including taxation, and sustainable development, is undeniable. This thesis builds on the importance of taxation in funding the Sustainable Development Goals (SDGs) and promoting the green transition while also acknowledging taxation as an emerging issue on the human rights agenda. Through multidisciplinary analysis, Chapter 2 examines the impacts of... (More)
This thesis assesses the complex relationship between International Economic Organisations (IEOs), taxation, and human rights, shedding light on the impacts, obligations, and assessment practices of the World Bank, International Monetary Fund (IMF) and the Organisation for Economic Co-operation and Development (OECD). In an era of globalisation, the impact of these IEOs on financial policies, including taxation, and sustainable development, is undeniable. This thesis builds on the importance of taxation in funding the Sustainable Development Goals (SDGs) and promoting the green transition while also acknowledging taxation as an emerging issue on the human rights agenda. Through multidisciplinary analysis, Chapter 2 examines the impacts of IEO interventions on states' tax revenues and human rights, revealing both positive contributions, such as Domestic Resource Mobilization (DRM) programs, and negative effects, including regressive taxation and facilitation of tax havens. Chapter 3 explores the human rights obligations of IEOs under international law following the legal doctrinal method. There are strong indicators that IEOs have a minimum obligation to respect all human rights in their operations, especially those related to development. This means IEOs should incorporate human rights considerations into their policies, programs, and operations. However, current interpretations of international law do not always clearly define whether IEOs have a legal obligation to respect human rights or if it is more of a duty, hence marking an area for further theoretical development and debate. Building upon these insights, Chapter 4 evaluates the integration of human rights considerations into IEOs' operations, particularly concerning tax policies. While a growing imperative exists for IEOs to incorporate human rights impact assessments (HRIA) into decision-making processes, challenges persist in ensuring the comprehensiveness and effectiveness of existing assessment practices. The findings of this thesis present a need for IEOs to balance economic objectives with human rights considerations and enhance HRIA practices. They call for further theoretical development regarding IEOs' human rights obligations and underscore the importance of recognising the interconnectedness of tax policies and human rights outcomes. Ultimately, the thesis advocates for a more inclusive and rights-based approach to global development within the realm of IEOs, especially in light of Agenda 2030 and the green transition. (Less)
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author
Klesper, Lina LU
supervisor
organization
course
JAMM07 20241
year
type
H2 - Master's Degree (Two Years)
subject
keywords
International Economic Organisations, Taxation, Human Rights, World Bank, IMF, OECD, Sustainable Development Goals (SDGs), Human Rights Impact Assessments (HRIA)
language
English
id
9157680
date added to LUP
2024-06-25 11:23:36
date last changed
2024-06-25 11:23:36
@misc{9157680,
  abstract     = {{This thesis assesses the complex relationship between International Economic Organisations (IEOs), taxation, and human rights, shedding light on the impacts, obligations, and assessment practices of the World Bank, International Monetary Fund (IMF) and the Organisation for Economic Co-operation and Development (OECD). In an era of globalisation, the impact of these IEOs on financial policies, including taxation, and sustainable development, is undeniable. This thesis builds on the importance of taxation in funding the Sustainable Development Goals (SDGs) and promoting the green transition while also acknowledging taxation as an emerging issue on the human rights agenda. Through multidisciplinary analysis, Chapter 2 examines the impacts of IEO interventions on states' tax revenues and human rights, revealing both positive contributions, such as Domestic Resource Mobilization (DRM) programs, and negative effects, including regressive taxation and facilitation of tax havens. Chapter 3 explores the human rights obligations of IEOs under international law following the legal doctrinal method. There are strong indicators that IEOs have a minimum obligation to respect all human rights in their operations, especially those related to development. This means IEOs should incorporate human rights considerations into their policies, programs, and operations. However, current interpretations of international law do not always clearly define whether IEOs have a legal obligation to respect human rights or if it is more of a duty, hence marking an area for further theoretical development and debate. Building upon these insights, Chapter 4 evaluates the integration of human rights considerations into IEOs' operations, particularly concerning tax policies. While a growing imperative exists for IEOs to incorporate human rights impact assessments (HRIA) into decision-making processes, challenges persist in ensuring the comprehensiveness and effectiveness of existing assessment practices. The findings of this thesis present a need for IEOs to balance economic objectives with human rights considerations and enhance HRIA practices. They call for further theoretical development regarding IEOs' human rights obligations and underscore the importance of recognising the interconnectedness of tax policies and human rights outcomes. Ultimately, the thesis advocates for a more inclusive and rights-based approach to global development within the realm of IEOs, especially in light of Agenda 2030 and the green transition.}},
  author       = {{Klesper, Lina}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{Taxation and Human Rights: Impacts and Obligations of International Economic Organisations}},
  year         = {{2024}},
}