Advocacy Brief
Mar 1, 2025by Arimbi Wahono
Shared Planet
Rights-based tax justice: A framework for a progressive, feminist, ecologically just, and decolonial approach to taxation
Shared Planet
This paper, the third and final in the series, outlines the significance of the degrowth framework in the context of global struggles for justice, especially within the multilateral arena.
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Tax justice is crucial to the collective effort of building feminist and decolonial rights-based economies that support the wellbeing of both people and the planet. Tax policy and governance are essential facets of the social contract, as rooted in the principles of mutual responsibility and reciprocity: citizens contribute taxes, and in return, the government provides them with public goods and services. The revenue collected through taxation advances countries’ responsibilities to fulfill human rights, address the ecological crisis, and provide gender-responsive social services. Beyond revenue, tax justice advocates point to four additional key functions of tax—redistribution, reparations, representation, and repricing of socially harmful goods—together making up the “5 Rs” of tax.
Advancing genuine tax justice — and ensuring tax contributes to a broader vision of fiscal and structural justice — requires a progressive, feminist, ecologically just, and decolonial approach to taxation. This brief articulates an initial vision for that approach, covering:
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