Taxation and human rightss 2014, para. 47
Paragraph- Paragraph text
- Overall, high tax rates for goods and services and low rates for income, wealth and property bring about inequitable and discriminatory outcomes; indeed, it has been shown that the negative effect of indirect taxes on the income of people living in or on the verge of poverty can be greater than the positive effect of cash transfers. Such regressive tax structures also restrict the redistributive aspect of social programmes, resulting in them effectively being funded by the very persons whom they seek to benefit. Thus, although each country's situation is different, the higher the prevalence of regressive taxes in the mix of revenue-raising sources, the more likely it is that a State will run afoul of the principles of equality and non-discrimination and that the minimum essential enjoyment of rights by the poorest will be threatened.
- Legal status
- Non-negotiated soft law
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Equality & Inclusion
- Poverty
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Other
- Paragraph number
- 47
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