Human Rights

Economic sanctions are typically viewed as instruments of statecraft — mechanisms for foreign policy and international pressure. They have evolved from blunt, economy-wide measures to increasingly targeted tools directed at specific individuals, entities, and sectors. Though proponents of these more recent "smart" sanctions argue that such measures punish only bad actors while sparing ordinary civilians, Economic Sanctions from Havana to Baghdad challenges this assumption, arguing that no matter how carefully sanctions are designed, adjusted, or targeted, they retain the capacity to cause real harm to civilian populations.

Joy Gordon’s twenty-one chapter edited volume is a massive contribution to the study of the character, legality, legitimacy, effectiveness, and impacts of economic sanctions in our time (Gordon, 2026). It is a major tome – certainly voluminous, seamlessly multidisciplinary, and quite encompassing. It is an excellent work of scholarship: thoroughly researched, written and edited; highly analytical; and very illuminating.

The book Economic Sanctions from Havana to Baghdad: Legitimacy, Accountability, and Humanitarian Consequences raises concerns of social justice, an important ethical issue about the legitimacy of sanctions, and concerns about the humanitarian crises that economic sanctions are bound to cause. Filipenko et al. define economic sanctions as mechanisms that involve restrictive economic measures applied by a country or group of countries to another country or group of countries to coerce the governments of those countries to change their policies. These measures are not only taken by countries against countries but also by international bodies against individuals and entities within countries. These sanctions at the international level are often used to exert political and economic leverage and secure a specific form of capitulation or change from the sanctioned country, entity, or individual.

This volume, Economic Sanctions from Havana to Baghdad: Legitimacy, Accountability, and Humanitarian Consequences, published in 2026 by Cambridge University Press, seeks to incorporate many of the perspectives that have been underrepresented in the academic discourse. This includes the work of scholars from sanctioned countries, such as Iran, Iraq, Venezuela, Cuba, and Syria. It also includes the perspectives of practitioners, such as attorneys and humanitarian aid workers. In addition, this volume addresses issues that are complex, but of great significance. For example, while sanctions often include humanitarian exemptions for food, the reality is that the regulatory regimes are so burdensome and unclear that private actors—banks, shipping companies, aid organizations, donors, insurers, and on and on—are driven away from engaging in even legal, humanitarian transactions.

In an ever-growing quest for gender equality, it is quite common for scholars and researchers to overlook regional and sub-regional systems while prioritizing global institutions, particularly the United Nations, its specialized agencies, and other international human rights mechanisms. The limited attention given to regional bodies stems from their perceived lack of influence in implementing meaningful reforms compared to global institutions. Unbeknownst to many, regional systems, despite their marginalization, have developed contextually relevant, progressive policy documents and delivered consequential legal judgments on women's rights. However, as is the case with many international, regional or sub-regional organizations, the perennial challenges remain the translation of the policies and enforcing the far-reaching judgements on women’s rights. The Economic Community of West African States (ECOWAS) embodies this paradox.

The book Taxation, Human Rights, and Sustainable Development - Global South Perspectives offers a profound interdisciplinary exploration of the intersection between fiscal policy, human rights, and sustainable development. It features a diverse range of contributors arguing that taxation must be understood not merely as a fiscal or economic mechanism for state revenue generation, but as a vital instrument of human rights fulfilment and social justice. The authors contend that tax systems embody the essence of a social contract, mediating the reciprocal obligations between the state and its citizens. At its core, the book asserts that States, bound by international human rights law and domestic constitutional commitments, have an obligation to design and implement fiscal systems capable of respecting, protecting and fulfilling rights. Taxation, therefore, becomes a moral and political process through which states mobilize resources to secure access to healthcare, education, infrastructure, and social protection.

The book is well written, structured, and displays depth of research into the nexus between taxation, socio-economic rights and sustainable development. The book underscores the importance of tax justice in attaining any meaningful and lasting development in the Global South. The book is of immense use not only to students and researchers but also to human rights groups, policy makers and the general public. Apart from the general introduction written as chapter one, the authors divide the book into three major parts with eleven chapters in total. The first part of the book discusses conceptualization and evolution of the role of human rights in taxation while the second part focuses on the role of various stakeholders in taxation. The third part explores the existing relationship between tax compliance and development. However, for ease of reference, I will take the liberty of appraising the book per chapter.

Emerging literature has established that there is a link between taxation and human rights. However, the nature of this link, the existence (or absence) of a coherent normative framework, and how taxation can be leveraged to foster the realization of socioeconomic rights have preoccupied the discussions in the literature. Notably, very few conversations in the literature have exclusively focused the discussion on taxpayers’ perspective in the global south. This is precisely the gap addressed by Taxation, Human Rights, and Sustainable Development: Global South Perspectives, edited by Eghosa O. Ekhator, Newman U. Richards, and Chisa Onyejekwe, and published by Routledge in 2025. As this review will demonstrate, this book makes a significant and timely contribution to the literature for several important reasons.

‘Taxation, Human Rights, and Sustainable Development- Global South Perspectives’ is an enjoyable and accessible read for those looking to understand more about domestic, regional, and international fiscal policy relevant to the human rights and sustainable development discourse.

Many discussions of human rights and economic policy feel aspirational, treating rights as guiding principles but stopping short of turning them into concrete legal or administrative action. The edited volume Taxation, Human Rights, and Sustainable Development: Global South Perspectives takes a different path. It digs into the hard work of turning human rights into working law and policy for taxation, viewed through experiences and priorities in the Global South.