[The Special Rapporteur recommends that international economic bodies and financial institutions, in particular IMF, the European Union, the World Bank, the European Central Bank and the European Bank for Reconstruction and Development:] Consider human rights obligations and impact when setting conditions and policies in the area of fiscal policy; in particular, promote progressive rather than regressive taxation and ensure that all States are granted space to conduct counter-cyclical fiscal policies;
Legal status
Non-negotiated soft law
Body
Special Rapporteur on extreme poverty and human rights