Taxation and Human Rights: The Statement on Tax Policy and the International Covenant on Economic, Social and Cultural Rights

This article examines the UN Committee on Economic, Social and Cultural Rights’ 2025 Statement on tax policy under the ICESCR, highlighting its origins, contents and implications. It critiques the Statement’s limited transparency, potential civil society influence and one-size-fits-all approach, urging nuanced, regularly updated guidance that balances economic efficiency with human rights objectives.

Authors

Publication Details

Journal
Bulletin for international taxation
Published
2025-08-18
DOI
https://doi.org/10.59403/22pgmaa
Primary Topic
Taxation and Legal Issues
Type
article
Field-Weighted Citation Impact
0.00
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article

Taxation and Human Rights: The Statement on Tax Policy and the International Covenant on Economic, Social and Cultural Rights

Philip Baker
Bulletin for international taxation
Taxation and Legal Issues
article

Taxation and Human Rights: The Statement on Tax Policy and the International Covenant on Economic, Social and Cultural Rights

Philip Baker
article en

Abstract

This article examines the UN Committee on Economic, Social and Cultural Rights’ 2025 Statement on tax policy under the ICESCR, highlighting its origins, contents and implications. It critiques the Statement’s limited transparency, potential civil society influence and one-size-fits-all approach, urging nuanced, regularly updated guidance that balances economic efficiency with human rights objectives.

Bulletin for international taxationVol. 79(8)
Openalex Percentile: Top 69%
Taxation and Legal Issues
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Taxation and Human Rights: The Statement on Tax Policy and the International Covenant on Economic, Social and Cultural Rights — Philip Baker · Bulletin for international taxation (2025) | TGRS Research Map | TGRS