Transferring and redistributing wealth through taxation has the potential to redress systemic discrimination (based on, inter alia, gender, race, age, sexual orientation, disability, socioeconomic status) and to spur progress towards substantive equality. These are fundamental human rights goals and are conducive to sustainable poverty reduction. Tax structures must, however, be carefully designed if a more equitable distribution of incomes is to be achieved.
Legal status
Non-negotiated soft law
Body
Special Rapporteur on extreme poverty and human rights