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  <titleInfo>
    <title>Tax Evasion and Human Rights</title>
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    <namePart>Cohen, Stephen B.</namePart>
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    <publisher>Verfassungsblog</publisher>
    <dateIssued>2016-04-27</dateIssued>
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  <abstract displayLabel="Summary">The United Nations Covenant should be interpreted to prohibit state mandated bank secrecy, which facilitates tax evasion by wealthy residents of the developing world. In other words, bank secrecy laws of Lichtenstein, Panama, and Switzerland, for example, violate internationally recognized human rights.</abstract>
  <accessCondition type="use and reproduction">CC BY-NC-ND 4.0</accessCondition>
  <note type="statement of responsibility">Cohen, Stephen B.</note>
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  <subject>
    <topic>Human Rights</topic>
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  <subject>
    <topic>tax evasion</topic>
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  <subject>
    <topic>tax havens</topic>
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    <identifier type="issn">2366-7044</identifier>
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  <identifier type="doi">10.17176/20160427-123930</identifier>
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