Respecting equal human dignity: taxation and commercial law in the human rights state

Professor Jonathan Barrett, from the School of Accounting and Commercial Law, presents his inaugural lecture.

Professor Barrett’s research concerns the practical application of human rights, particularly to tax, companies, and art.

In this inaugural lecture, Professor Barrett explains the duty to pay tax as a necessary and reciprocal aspect of human rights. He will outline his neo-concession theory of company law, which situates business in the context of the human rights state, and for Aotearoa New Zealand, this means incorporating Te Tiriti obligations. Finally Professor Barrett will argue that participation and inclusion in the human rights sphere requires outlaw artworks to be recognised as valid forms of creative expression.

This is Professor Barrett's inaugural lecture as Professor of Taxation and Commercial Law at Te Herenga Waka—Victoria University of Wellington.

Three academics, two male, one female in front of a geometric teal green and black wall — Inaugural Lecture: Vice-Chancellor, Professor Nic Smith, Professor Jonathan Barrett and Professor Jane Bryson

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