A/HRC/53/39 on the rights holders’ marital and formal employment status, or on specific documentation that is inaccessible to women.82 46. States and other duty bearers are required under international human rights law, and have made commitments in the Sustainable Development Goals, to establish equitable and sustainable systems to finance public spending on gender-responsive social protection systems.83 These funds should come through adopting progressive income and wealth taxes, along with a minimum corporate tax threshold; debt restructuring; undertaking gender- and child-responsive budgeting exercises; and lobbying for expanded development assistance and transfers.84 47. Many of the participants in the Working Group’s consultations raised the issue of the gender- and poverty-based discrimination associated with receiving social security entitlements.85 Women and girls with disabilities, migrants, refugees and those from ethnic minority and Indigenous communities are frequently the targets of intersectional forms of “welfare stigma”, which can reinforce inequalities and deter eligible recipients from claiming their entitlements. D. A feminist human rights-based economy: substantive equality, solidarity, and socioeconomic and environmental justice 48. The right to be free from poverty cannot be realized in isolation from individual and collective rights to substantive equality.86 The meaningful participation of diverse groups of women and girls in conceptualizing, implementing and monitoring socioeconomic policies, norms and strategies is a core part of this process. The challenge is to move from nondiscrimination as a vehicle for the protection of individual rights towards the realization of the relational and redistributive obligations that are also an integral but, as yet largely unrealized, part of international human rights law.87 49. The right to substantive equality requires resource mobilization and redistribution within and between countries. The obligations incumbent on States under the International Covenant on Economic, Social and Cultural Rights, particularly its article 2, and other human rights guarantees to realize economic, social and cultural rights “to the maximum of their available resources” incorporates positive duties to progressively achieve the implementation of human rights and to seek external resources for that purpose.88 The current moment of overlapping crises provides an opportunity to examine the human rights impacts of prevailing systems of global economic governance. The commitments made by States under articles 1 (1) and (2), 5 (1), 22 and 23 of the International Covenant on Economic, Social and Cultural Rights, under the Declaration on the Right to Development and within the framework of Sustainable Development Goal 10 require wealthy countries to assist low-income countries in the realization of economic, social and cultural rights for everyone without discrimination and to cooperate to reduce inequalities between and within nations. 89 82 83 84 85 86 87 88 89 14 Views expressed during consultations. Isabel Ortiz, Matthew Cummins and Kalaivani Karunanethy, “Fiscal space for social protection and the Sustainable Development Goals: options to expand social investment in 187 countries”, Extension of Social Security Series, No. 48. World Bank Group, The 2030 Sustainable Development Agenda and the World Bank Group: Closing the SDGs Financing Gap (2019). Submissions from ATD Fourth World. Morten Kjaerum, Martha F. Davis and Amanda Lyons, eds., COVID-19 and Human Rights (Routledge, 2021). UNRISD, Crises of Inequality. Margot E. Salomon, “Why should it matter that others have more? Poverty, inequality and the potential of international human rights law”, LSE Law, Society and Economy Working Papers, No. 15. International Covenant on Economic, Social and Cultural Rights, art. 2 (1); and Committee on Economic, Social and Cultural Rights, general comment No. 3 (1990), para. 13. GE.23-06173