This paper aims first at investigating whether there is any connection between taxation and public finance on one side and the migrants and refugees problem on the other side, compounding traditional tax law analysis with the larger picture provided by the ongoing debate on human rights and its reflections in national policies. It then discusses the existing EU obligations in the light of both European and international regulations and constraints in the area and concludes illustrating the role taxation could play in supporting solutions to the refugees and migrants crisis that are respectful of the principles adopted by the EU Charter of Fundamental Rights.
Albeit the publication appears in 2017 the year of publication is 2018.