Citizenship is fundamentally a western political and legal concept; it is also a concept relevant specifically to a national polity. By contrast human rights have been, since their formal proclamation in 1948, promoted as universal rights. The relationship between the social rights of national citizenship and the human rights of the Declaration provides a useful case study in which to discover whether sociology can provide concepts and theories that function across conceptual boundaries and territorial borders. Furthermore, human rights discourse may prove to be the primary candidate for sociology to operate as an effective discourse of global social reality. However, human rights require duties if they are to be binding. This article considers the reformulation of the Tobin Tax as a basis for creating human duties as a necessary foundation for human rights.