Global Tax Policy and Governance

This reader contains a summary of arguments brought forward in discussions at the tutorials and contained within the reading material. There is no guarantee of it being 100% complete. It helps for the preparation for the final exam.

This reader contains a summary of arguments brought forward in discussions at the tutorials and contained within the reading material. There is no guarantee of it being 100% complete. It helps for the preparation for the final exam.

These are summaries for each week on given topics for the written part of the exam. They contain a table of contents, introduction, main body and conclusion for each topic. They are made easy to remember regarding structure and content for 3 hours written exam.

Summary on the text by M. Sepúlveda (2014). Taxation for Human Rights. Tax Justice Focus: The Human Rights Issue, 9(2), pp. 3-4.

Summary on the text by L. Lipsett (2014). Illicit Financial Flows, Poverty and Human Rights. Tax Justice Focus: The Human Rights Issue, 9(2), pp. 5-6.

Summary on the text by K. Mehta & E. Dayle Siu (2016). Ten Ways Developing Countries Can Take Control of their Own Tax Destinies, in: T. Pogge and K. Mehta (eds), Global Tax Fairness, pp. 265-297 (OUP).

Summary on the text International Bar Association’s Human Rights Institute (IBAHRI) (2013). Tax Abuses, Poverty and Human Rights, section ‘Tax holidays and incentives’ (pp. 39-44), and section ‘Responsibility of the legal profession to respect human rights’ (pp. 125-132).

Tutorial 6 notes and questions solved.