Human rights based approach to recovery from the global economic and financial crises, with a focus on those living in poverty 2011, para. 51
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Taxation reform that comes in the form of cuts, exemptions and waivers may also disproportionately benefit the wealthier segments of society, discriminating against people living in poverty. States that institute tax cuts will decrease the resources available to realize their economic, social and cultural rights commitments and increase the risk that they will be unable to meet their obligation to utilize the maximum available resources for their fulfilment.
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Non-negotiated soft law
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Special Rapporteur on extreme poverty and human rights