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Layne Hofman, Carolina Rodrigues Finette ■ Submission to the UN Independent Expert on the effects of foreign debt and human rights’ call for inputs: “Fiscal legitimacy through human rights”

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Tax justice reports

Submission to the UN Independent Expert on the effects of foreign debt and human rights’ call for inputs: “Fiscal legitimacy through human rights”

This report addresses the corruption and the abuse of public interest, along with the global inequality rooted in colonial legacies, as part of the preparation for the Independent Expert on foreign debt and human rights' thematic report to the UN Human Rights Council.

In preparation for the Independent Expert on foreign debt and human rights’ thematic report to the United Nations Human Rights Council, we have submitted a report on fiscal legitimacy in international tax matters. In this submission, we discuss two substantive issues that currently undermine fiscal legitimacy in the international sphere: (1) corruption and the abuse of public interest and (2) the deep-rooted global inequality between and among countries that stems from the legacies of colonialism.

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UN Independent Expert on foreign debt and human rights