Tax Justice and Human Rights: Fighting Tax Evasion, upholding European Values
Globalization has in many ways undermined States’ sovereignty, preventing the implementation of more progressive fiscal policies. If we agree that tax justice is tantamount to progressive taxing, tackling tax evasion and implementing higher taxes on wealth, property, inheritance and top incomes are in order. These are poignant demands in the European Union where the uncompleted Fiscal and Banking Union promote competition between the Member States and promote inequalities and domestic resent. How can we fight tax evasion while upholding the European values? Is the European social model still fiscally sustainable?