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Publication - Professor Celia Wells

    Tax Abuses, Poverty and Human Rights

    Report of the International Bar Association's Human Rights Institute Taskforce on Illicit Financial Flows, Poverty and Human Rights

    Citation

    Wells, CK & , 2013, ‘Tax Abuses, Poverty and Human Rights: Report of the International Bar Association's Human Rights Institute Taskforce on Illicit Financial Flows, Poverty and Human Rights’. IBA

    Abstract

    Tax abuses are a significant part of illicit financial flows out of the developing world, depriving governments, communities and citizens of substantial resources which could be invested to eradicate poverty, reduce inequality and fulfil human rights. The Report explains the interconnectedness of tax abuses, poverty and human rights. The analysis of tax abuses, based on international human rights standards is intended to provide a better understanding of the roles and responsibilities of states, business enterprises and other actors for addressing negative impacts of tax abuse on global poverty and human rights.

    Full details in the University publications repository