A Principled Approach to Financial Resource Collection and Allocation for the Realization of Human Rights in Creating a Global Fiscal Institution

Journal
International; OECD; UN
Bulletin for International Taxation 2024 (Volume 78), No. 9/10
This article focuses on fiscal legitimacy and its principles as an approach to the use of resources in the realization of human rights. It further reflects on the concept of the fiscal social contract in the creation of a global fiscal institution with a consistently clear purpose: raising living standards.