{"id":1867,"date":"2024-05-29T14:39:56","date_gmt":"2024-05-29T17:39:56","guid":{"rendered":"https:\/\/madeusp.com.br\/?p=1867"},"modified":"2024-05-29T14:39:56","modified_gmt":"2024-05-29T17:39:56","slug":"luiza-nassif-pires-speech-on-taxation-and-social-justice-at-the-g20","status":"publish","type":"post","link":"https:\/\/madeusp.com.br\/en\/2024\/05\/luiza-nassif-pires-speech-on-taxation-and-social-justice-at-the-g20\/","title":{"rendered":"Luiza Nassif Pires\u2019 Speech on Taxation and Social Justice at the G20"},"content":{"rendered":"

It is an honor to join this civil soci\u00adety ini\u00adti\u00ada\u00adti\u00adve. Today, I will pre\u00adsent the three recom\u00admen\u00adda\u00adti\u00adons that pro\u00adpo\u00adse the \u201cove\u00adrar\u00adching valu\u00ades and gui\u00adding prin\u00adci\u00adples\u201d for inter\u00adna\u00adti\u00ado\u00adnal taxa\u00adti\u00adon, accor\u00adding to the <\/span>Civil Soci\u00adety Recom\u00admen\u00adda\u00adti\u00adons on Inter\u00adna\u00adti\u00ado\u00adnal Taxa\u00adti\u00adon for G20 Finan\u00adce Ministers.<\/span><\/a><\/p>\n

The\u00adse pro\u00adpo\u00adsals aim to address some of the main chal\u00adlen\u00adges that G20 coun\u00adtri\u00ades cur\u00adren\u00adtly face: the per\u00adsis\u00adtent ine\u00adqua\u00adli\u00adti\u00ades \u2013 both betwe\u00aden and within coun\u00adtri\u00ades \u2013 roo\u00adted in his\u00adto\u00adri\u00adcal injus\u00adti\u00adces mar\u00adked by colo\u00adni\u00ada\u00adlism, raci\u00adal dis\u00adcri\u00admi\u00adna\u00adti\u00adon, and gen\u00adder dis\u00adpa\u00adri\u00adti\u00ades that are exa\u00adcer\u00adba\u00adted by the dis\u00adpro\u00adpor\u00adti\u00ado\u00adna\u00adte bur\u00adden of care work rele\u00adga\u00adted to women; issu\u00ades that con\u00adti\u00adnue to sha\u00adpe access to resources.<\/span><\/p>\n

We the\u00adre\u00adfo\u00adre recom\u00admend the incor\u00adpo\u00adra\u00adti\u00adon of human rights into tax policy for\u00admu\u00adla\u00adti\u00adon, the deco\u00adlo\u00adni\u00adza\u00adti\u00adon of tax stan\u00addards, whi\u00adch depends on the deco\u00adlo\u00adni\u00adza\u00adti\u00adon of tax policy deci\u00adsi\u00adon-making pro\u00adces\u00adses, and the incor\u00adpo\u00adra\u00adti\u00adon of an inter\u00adsec\u00adti\u00ado\u00adnal appro\u00ada\u00adch to taxa\u00adti\u00adon in order to cor\u00adrect the bia\u00adses of a sys\u00adtem desig\u00adned to pro\u00adtect and per\u00adpe\u00adtu\u00ada\u00adte whi\u00adte privileges.<\/span><\/p>\n

In recent years, we have seen a sig\u00adni\u00adfi\u00adcant incre\u00ada\u00adse in the impor\u00adtan\u00adce given to the issue of ine\u00adqua\u00adli\u00adti\u00ades and in the pro\u00adduc\u00adti\u00adon of evi\u00adden\u00adce. Data from the World Ine\u00adqua\u00adlity Data\u00adba\u00adse shows that, in 2022, the richest 1% of the popu\u00adla\u00adti\u00adon appro\u00adpri\u00ada\u00adted 20% of glo\u00adbal inco\u00adme, whi\u00adle the bot\u00adtom 50% appro\u00adpri\u00ada\u00adted only 8%.<\/span><\/p>\n

The data expo\u00adses an even more shoc\u00adking rea\u00adlity when we look at wealth: the richest 1% of the world\u2019s popu\u00adla\u00adti\u00adon holds 20 times more wealth than the enti\u00adre poo\u00adrest half of the world. In the last 25 years, the glo\u00adbal wealth cap\u00adtu\u00adred by bil\u00adli\u00ado\u00adnai\u00adres has grown by 200% and the richest 1% have accu\u00admu\u00adla\u00adted 38% of all wealth gene\u00adra\u00adted sin\u00adce 1995 (Chan\u00adcel et al., 2022).<\/span><\/p>\n

Given the regres\u00adsi\u00adve taxa\u00adti\u00adon at the top of the dis\u00adtri\u00adbu\u00adti\u00adon, a rea\u00adlity even in the least une\u00adqual coun\u00adtri\u00ades such as Fran\u00adce, this situ\u00ada\u00adti\u00adon con\u00adti\u00adnu\u00ades to wor\u00adsen over time. Thus, we are not refer\u00adring here to a tre\u00admen\u00addous and dis\u00adtur\u00adbing ine\u00adqua\u00adlity that is sta\u00adble; ins\u00adte\u00adad, it grows ste\u00ada\u00addily and, without some of the mea\u00adsu\u00adres we pro\u00adpo\u00adse, it will con\u00adti\u00adnue to accelerate.<\/span><\/p>\n

In the case of Bra\u00adzil, emble\u00adma\u00adtic for the depth and mul\u00adti\u00addi\u00admen\u00adsi\u00ado\u00adna\u00adlity of its ine\u00adqua\u00adli\u00adti\u00ades, the richest 0.1% \u2014 of whi\u00adch 69% are whi\u00adte men \u2014 appro\u00adpri\u00ada\u00adte as much inco\u00adme as the poo\u00adrest 34% \u2014 of whi\u00adch more than a third are black women. This means that the richest 132,000 Bra\u00adzi\u00adli\u00adans take home the same sha\u00adre of GDP as the poo\u00adrest 45 mil\u00adli\u00adon (data from the 2022 Con\u00adti\u00adnu\u00adous PNAD and Bot\u00adte\u00adga et al, 2021).<\/span><\/p>\n

But Bra\u00adzil\u2019s une\u00adqual dis\u00adtri\u00adbu\u00adti\u00adon is not only expres\u00adsed in inco\u00adme and wealth. And even though the incre\u00ada\u00adse in ine\u00adqua\u00adlity rese\u00adar\u00adch and dis\u00adse\u00admi\u00adna\u00adti\u00adon of data is urgent and wel\u00adco\u00adme, at times it leads to a bana\u00adli\u00adza\u00adti\u00adon of its mea\u00adning and we lose sight of its mate\u00adri\u00adal impli\u00adca\u00adti\u00adons. The\u00adre\u00adfo\u00adre, I would like to quo\u00adte M\u00e3e Beth de Oxum, who makes ine\u00adqua\u00adlity very con\u00adcre\u00adte when she says that the \u201cwater that we lack in the periphery of Reci\u00adfe is the water that is fil\u00adling the pools of the eli\u00adte in the noble neigh\u00adborho\u00adod of Boa Via\u00adgem.\u201d And it is with this mate\u00adri\u00ada\u00adlity in mind, thin\u00adking about the food that is left over on one side and who\u00adse scar\u00adcity kills on the other side, that we need to dis\u00adcuss this topic.<\/span><\/p>\n

We need to dis\u00adcuss this topic recal\u00adling that ine\u00adqua\u00adli\u00adti\u00ades are expres\u00adsed in vari\u00adous struc\u00adtu\u00adral aspects. Glo\u00adbally, it is reflec\u00adted in the dis\u00adtri\u00adbu\u00adti\u00adon of resour\u00adces betwe\u00aden North and South, betwe\u00aden men and women, and among peo\u00adple of vari\u00adous eth\u00adni\u00adci\u00adti\u00ades and races. We need to dis\u00adcuss this topic con\u00adsi\u00adde\u00adring the colo\u00adni\u00adal and sla\u00advery lega\u00adci\u00ades that still mark our soci\u00adety and being mind\u00adful of the fact that, des\u00adpi\u00adte all injus\u00adti\u00adce, we still have an unfor\u00adgi\u00adva\u00adble dif\u00adfi\u00adculty in tal\u00adking about repa\u00adra\u00adti\u00adon. Thus, we need to bring nor\u00adma\u00adti\u00adve, ethi\u00adcal, and moral issu\u00ades to the cen\u00adter of eco\u00adno\u00admic policy for\u00admu\u00adla\u00adti\u00adon. We need to be able to talk about soci\u00adal justice. <\/span><\/p>\n

Pro\u00adgres\u00adsi\u00adve taxa\u00adti\u00adon is a fun\u00adda\u00admen\u00adtal tool in this aspect sin\u00adce it plays a dual role. It both direc\u00adtly affects the dis\u00adtri\u00adbu\u00adti\u00adon of dis\u00adpo\u00adsa\u00adble inco\u00adme \u2013 ie. incre\u00ada\u00adses in pro\u00adgres\u00adsi\u00advity auto\u00adma\u00adti\u00adcally trans\u00adla\u00adtes into redu\u00adced ine\u00adqua\u00adli\u00adti\u00ades \u2013 as well as is the main ins\u00adtru\u00adment for sta\u00adte reve\u00adnue col\u00adlec\u00adti\u00adon, ena\u00adbling resour\u00adce mobi\u00adli\u00adza\u00adti\u00adon and expan\u00adding the fis\u00adcal spa\u00adce for the gua\u00adran\u00adtee of human rights.<\/span><\/p>\n

But des\u00adpi\u00adte its cen\u00adtra\u00adlity, the issue of human rights is often neglec\u00adted among eco\u00adno\u00admists, and is igno\u00adred in the design of rules for mana\u00adging public bud\u00adgets (Ros\u00adsi et al, 2021).<\/span><\/p>\n

Howe\u00adver, when we remem\u00adber the mate\u00adri\u00ada\u00adlity of ine\u00adqua\u00adli\u00adti\u00ades, whi\u00adch mani\u00adfests in the lack of access to basic sani\u00adta\u00adti\u00adon, health, and edu\u00adca\u00adti\u00adon for a sig\u00adni\u00adfi\u00adcant por\u00adti\u00adon of the glo\u00adbal popu\u00adla\u00adti\u00adon, in the lack of time for some women to enter the labor mar\u00adket, and in the lack of for\u00admal and decent jobs for a pre\u00adca\u00adri\u00adous, raci\u00adally and eth\u00adni\u00adcally segre\u00adga\u00adted work\u00adfor\u00adce, it beco\u00admes cle\u00adar that we need to bring the issue of human rights and soci\u00adal jus\u00adti\u00adce to the cen\u00adter of fis\u00adcal policy discussions.<\/span><\/p>\n

In other words, given the struc\u00adtu\u00adral pro\u00adblems I men\u00adti\u00ado\u00adned, it is impe\u00adra\u00adti\u00adve that policy-makers main objec\u00adti\u00adve isn\u2019t the public debt sta\u00adbi\u00adli\u00adza\u00adti\u00adon, but rather the expan\u00adsi\u00adon of public invest\u00adment in urban infras\u00adtruc\u00adtu\u00adre, uni\u00adver\u00adsal health, edu\u00adca\u00adti\u00adon, and care sys\u00adtems, as well as the strengthe\u00adning of employ\u00adment poli\u00adci\u00ades. It is also neces\u00adsary for fis\u00adcal policy to be ori\u00aden\u00adted towards cor\u00adrec\u00adting and repai\u00adring his\u00adto\u00adri\u00adcal ine\u00adqua\u00adli\u00adti\u00ades. And to be cle\u00adar: we are not tal\u00adking about a debt of the past towards a part of the popu\u00adla\u00adti\u00adon that we have not paid off; we are tal\u00adking about a debt that con\u00adti\u00adnu\u00ades to accu\u00admu\u00adla\u00adte and whi\u00adch size we can\u2019\u2019 cal\u00adcu\u00adla\u00adte given the scar\u00adcity of disag\u00adgre\u00adga\u00adted data.<\/span><\/p>\n

In this sen\u00adse, we, civil soci\u00adety, with the sup\u00adport of aca\u00adde\u00admia, beli\u00ade\u00adve that an inter\u00adna\u00adti\u00ado\u00adnal tax agre\u00ade\u00adment needs to be made and, firs\u00adtly, be gui\u00added by human rights prin\u00adci\u00adples. Or, as we recom\u00admend in the docu\u00adment: the agre\u00ade\u00adment must <\/span>incor\u00adpo\u00adra\u00adte human rights, socio envi\u00adron\u00admen\u00adtal and cli\u00adma\u00adte obli\u00adga\u00adti\u00adons as ove\u00adrar\u00adching prin\u00adci\u00adples to gui\u00adde and inform tax decision-making<\/span><\/i><\/p>\n

Secon\u00addly, we beli\u00ade\u00adve it should be capa\u00adble of cre\u00ada\u00adting par\u00adti\u00adci\u00adpa\u00adtory pro\u00adces\u00adses that bre\u00adak with dyna\u00admics that have his\u00adto\u00adri\u00adcally favo\u00adred the North to the detri\u00adment of the South and, for this, we beli\u00ade\u00adve it is essen\u00adti\u00adal that the G20 <\/span>fully sup\u00adport and enga\u00adge cons\u00adtruc\u00adti\u00advely in the nego\u00adti\u00ada\u00adti\u00adon of a fair, ambi\u00adti\u00adous and pro\u00adgres\u00adsi\u00adve Uni\u00adted Nati\u00adons Fra\u00admework Con\u00adven\u00adti\u00adon on Inter\u00adna\u00adti\u00ado\u00adnal Tax Cooperation.<\/span><\/i><\/p>\n

Or, as we recom\u00admend in the docu\u00adment: the agre\u00ade\u00adment should <\/span>deco\u00adlo\u00adni\u00adze stan\u00addards on taxa\u00adti\u00adon by adop\u00adting cri\u00adte\u00adria and mea\u00adsu\u00adres whi\u00adch pro\u00admo\u00adte equity betwe\u00aden coun\u00adtri\u00ades, juris\u00addic\u00adti\u00adons and regi\u00adons, and com\u00adpen\u00adsa\u00adte deve\u00adlop\u00admen\u00adtal dif\u00adfe\u00adren\u00adces and imba\u00adlan\u00adces of the power <\/span><\/i><\/p>\n

Thir\u00addly, it is impe\u00adra\u00adti\u00adve that a tax agre\u00ade\u00adment com\u00adbats gen\u00adder, race, and eth\u00adni\u00adcity dis\u00adcri\u00admi\u00adna\u00adti\u00adons impli\u00adcit in our sup\u00adpo\u00adse\u00addly neu\u00adtral sys\u00adtems. Or, as we recom\u00admend in the docu\u00adment: the agre\u00ade\u00adment must <\/span>incor\u00adpo\u00adra\u00adte a gen\u00adder and race\/ethnicity appro\u00ada\u00adch to tax poli\u00adci\u00ades to fight gen\u00adder and race\/ethnicity inequalities.<\/span><\/i><\/p>\n

 <\/p>\n

Bibli\u00ado\u00adgraphy<\/b><\/p>\n

#1 M\u00e3e Beth de Oxum | Desi\u00adguais \u2013 novo pod\u00adcast da revis\u00adta piau\u00ed. Entre\u00advis\u00adta\u00adda: M\u00e3e Beth de Oxum. Pre\u00adsen\u00adter: Carol Pires. [S. I.]: Revis\u00adta Piau\u00ed, 15 mai. 2024. Pod\u00adcast. Avai\u00adla\u00adble at: <\/span>https:\/\/www.youtube.com\/watch?v=t6a_TnlrSZo<\/span><\/a> Access: 28 mai. 2024.<\/span><\/p>\n

Bot\u00adte\u00adga, Ana; Bou\u00adza, Isa\u00adbe\u00adla; Car\u00addo\u00admin\u00adgo, Mati\u00adas; Pires, Lui\u00adza Nas\u00adsif; Perei\u00adra, Fer\u00adnan\u00adda Peron. (2021) <\/span>Quan\u00adto fica com as mulhe\u00adres negras? Uma an\u00e1\u00adli\u00adse da dis\u00adtri\u00adbui\u00ad\u00e7\u00e3o de ren\u00adda no Bra\u00adsil<\/b> (Nota de Pol\u00ed\u00adti\u00adca Econ\u00f4\u00admi\u00adca n\u00ba 018). MADE\/USP<\/span><\/p>\n

Chan\u00adcel, L., Piketty, T., Saez, E., & Zuc\u00adman, G. (Eds.). (2022). <\/span>World Ine\u00adqua\u00adlity Ieport 2022.<\/b> Har\u00advard Uni\u00adver\u00adsity Press<\/span>.<\/span><\/p>\n

Civil Soci\u00adety Recom\u00admen\u00adda\u00adti\u00adons on Inter\u00adna\u00adti\u00ado\u00adnal Taxa\u00adti\u00adon for G20 Finan\u00adce Minis\u00adters. Bra\u00ads\u00ed\u00adlia, 23rd may 2024. Avai\u00adla\u00adble at: <\/span>https:\/\/inesc.org.br\/wp-content\/uploads\/2024\/05\/g20-recommendations-on-international-taxation.pdf?x69356<\/span><\/a>. Access: 28th may 2024.<\/span><\/p>\n

Ros\u00adsi, Pedro; David, Gra\u00adzi\u00adel\u00adle; Cha\u00adpar\u00adro, Ser\u00adgio. Pol\u00ed\u00adti\u00adca fis\u00adcal e Direi\u00adtos Huma\u00adnos: <\/span>rede\u00adfi\u00adnin\u00addo res\u00adpon\u00adsa\u00adbi\u00adli\u00adda\u00adde fis\u00adcal. Prin\u00adc\u00ed\u00adpi\u00ados de Direi\u00adtos Huma\u00adnos na Pol\u00ed\u00adti\u00adca Fis\u00adcal, serie num\u00adber 3, may, 2021. Avai\u00adla\u00adble at: <\/span>derechosypoliticafiscal.org\/es\/recursos\/documentos-complementarios-y-fuentes\/79-documento-complementario-n-3-politica-fiscal-e-direitos-humanos-redefinindo-responsabilidade-fiscal.html<\/span><\/a>. Access: 28th may 2024.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

It is an honor to join this civil soci\u00adety ini\u00adti\u00ada\u00adti\u00adve. Today, I will pre\u00adsent the three recom\u00admen\u00adda\u00adti\u00adons that pro\u00adpo\u00adse the \u201cove\u00adrar\u00adching valu\u00ades and gui\u00adding prin\u00adci\u00adples\u201d for inter\u00adna\u00adti\u00ado\u00adnal taxa\u00adti\u00adon, accor\u00adding to the Civil Soci\u00adety Recom\u00admen\u00adda\u00adti\u00adons on Inter\u00adna\u00adti\u00ado\u00adnal Taxa\u00adti\u00adon for G20 Finan\u00adce Minis\u00adters. The\u00adse pro\u00adpo\u00adsals aim to address some of the main chal\u00adlen\u00adges that G20 coun\u00adtri\u00ades currently [\u2026]<\/p>\n","protected":false},"author":6,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"wp_typography_post_enhancements_disabled":false,"footnotes":""},"categories":[59],"tags":[],"class_list":["post-1867","post","type-post","status-publish","format-standard","hentry","category-uncategorized"],"acf":[],"yoast_head":"\nLuiza Nassif Pires' Speech on Taxation and Social Justice at the G20 — Made<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/madeusp.com.br\/en\/2024\/05\/luiza-nassif-pires-speech-on-taxation-and-social-justice-at-the-g20\/\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" 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