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Taxation and human rightss 2014, para. 79m
- Paragraph text
- [States must realize the full potential of tax collection as a tool to generate revenue for the fulfilment of human rights obligations and to redress discrimination and inequality. Human rights principles regarding participation, transparency, accountability and non-discrimination should be followed throughout the whole revenue-raising cycle. For this purpose, States should:] Proactively disclose information on contracts, concessions and licensing agreements in the extractive sector and related information, including expected tax revenues and export royalty rates;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
Taxation and human rightss 2014, para. 79n
- Paragraph text
- [States must realize the full potential of tax collection as a tool to generate revenue for the fulfilment of human rights obligations and to redress discrimination and inequality. Human rights principles regarding participation, transparency, accountability and non-discrimination should be followed throughout the whole revenue-raising cycle. For this purpose, States should:] Ensure the public revenue raised from the financial sector is commensurate to the sector's profitability and the risks it generates; implement a financial transaction tax, and consider allocating the revenues specifically to expenditure that can contribute to the realization of human rights;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 59
- Paragraph text
- In the realms of human rights and the Initiative, the current draft of the post-2015 agenda is a considerable disappointment. The almost complete omission of substantive references to human rights in the draft is a throwback to the United Nations development decade strategies of the 1960s and 1970s. However, they were drafted at a time when the human rights framework was in its infancy and development was seen largely as a technocratic process. Similarly, the very low standards set in relation to social protection are inconsistent with the high-flown rhetoric of ending poverty in all its forms everywhere. As it stands, the first goal proposed by the Open Working Group on Sustainable Development Goals might be considered to be in violation of deceptive advertising laws designed to protect consumers.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Poverty
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
Penalization of people living in poverty 2011, para. 82h
- Paragraph text
- [In this context, the Special Rapporteur wishes to present the following recommendations:] The design and implementation of social benefit systems must comply with human rights norms, including the rights of persons living in poverty to privacy and family life and to take part in the decisions that affect them. Surveillance policies, conditionalities and other requirements must be reviewed to ensure that they do not violate human rights obligations by imposing a disproportionate burden on those living in poverty. When collecting and processing information pertaining to beneficiaries, States shall ensure that they observe internationally accepted standards of privacy and confidentiality, and shall not disseminate such information to other authorities or use it for other purposes without the consent of the beneficiary;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Poverty
- Social & Cultural Rights
- Person(s) affected
- Families
- Year
- 2011
- Paragraph type
- Conclusion / Recommendation
Paragraph
Penalization of people living in poverty 2011, para. 73
- Paragraph text
- Often, States invoke grounds of public safety, health or security in an attempt to justify the restriction of human rights through penalization measures. However, human rights law establishes strict requirements for the imposition of limitations on individual rights. Any restriction on the enjoyment of human rights by those living in poverty must comply with several safeguards, including requirements that they be legally established, non discriminatory and proportionate, and have a legitimate aim. The burden falls upon States to prove that a limitation imposed upon the enjoyment of rights by those living in poverty is in conformity with international human rights law.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Health
- Poverty
- Person(s) affected
- All
- Year
- 2011
- Paragraph type
- Conclusion / Recommendation
Paragraph
Human rights based approach to recovery from the global economic and financial crises, with a focus on those living in poverty 2011, para. 73
- Paragraph text
- Any form of discrimination, such as that based on sex, race, ethnicity or religion, against workers must be prohibited. Workers' remuneration must be fair, allowing for a decent living for workers and their family. Equal remuneration for work of equal value must also be ensured without discrimination of any kind; in particular, women must enjoy equal pay with men. Special protection for women during pregnancy, and for persons with disabilities, must also be put in place. To ensure the implementation of these obligations, States must regulate labour markets and establish mechanisms to strengthen the accountability of private actors. A greater number of avenues for dialogue between employers and workers, and the opportunity for workers to participate in the design and implementation of employment policies, will further assist States in meeting their human rights obligations.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Person(s) affected
- Men
- Persons with disabilities
- Women
- Year
- 2011
- Paragraph type
- Conclusion / Recommendation
Paragraph
Human rights based approach to recovery from the global economic and financial crises, with a focus on those living in poverty 2011, para. 74
- Paragraph text
- Considering that the majority of people living in poverty earn their livelihoods in the informal sector, under difficult conditions and receive low and irregular wages, policies should prioritize improving their working conditions and extending formal social protection to them. To this end, policymakers should consider encouraging the formalization of informal firms, and specifically of employment relations. These measures have the potential to reduce labour market inequality and to extend the coverage of labour institutions to groups that were previously excluded. States should ensure, however, that such measures are taken without increasing poverty and vulnerability.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Poverty
- Person(s) affected
- N.A.
- Year
- 2011
- Paragraph type
- Conclusion / Recommendation
Paragraph
Human rights based approach to recovery from the global economic and financial crises, with a focus on those living in poverty 2011, para. 75
- Paragraph text
- The obligations of non-discrimination and equality oblige States to ensure that employment creation policies benefit all sectors of society equally. Policies that increase the employability (for example, through demand-driven skills development and vocational training) of groups that face specific barriers in their access to employment, such as women, persons with disabilities, young people and indigenous populations, will assist States in fulfilling their human rights obligations. To remove obstacles to employment for women, States should ensure the availability of care services (from the State, the community and the market), the redistribution of paid and unpaid work from a gender perspective and the elimination of all forms of gender discrimination. States are not only obliged to undertake effective legislation to this end, but also to take measures to modify social and cultural patterns of conduct of men and women.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Economic Rights
- Equality & Inclusion
- Gender
- Person(s) affected
- Ethnic minorities
- Persons with disabilities
- Women
- Youth
- Year
- 2011
- Paragraph type
- Conclusion / Recommendation
Paragraph
Human rights based approach to recovery from the global economic and financial crises, with a focus on those living in poverty 2011, para. 80
- Paragraph text
- In several countries, the crises have demonstrated a clear need to maximize means of harnessing resources specifically for the realization of economic, social and cultural rights. States should identify additional sources of fiscal space to increase resources for social and economic recovery. From an array of options, States should particularly consider widening the tax base, improving the efficiency of tax collection and reprioritizing expenditures. These types of reforms could help States to achieve a more progressive, equitable and sustainable taxation regime while complying with a human rights framework.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Economic Rights
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2011
- Paragraph type
- Conclusion / Recommendation
Paragraph
Human rights based approach to recovery from the global economic and financial crises, with a focus on those living in poverty 2011, para. 84
- Paragraph text
- A human rights approach stipulates that legal and policy measures to strengthen the accountability and transparency of financial systems should be taken. In order for States to meet their duty to protect, the banking sector should be regulated to obligate banking institutions to serve the interests of society by, for example, ensuring access to credit without discrimination, especially those struggling under increased economic burdens. States should ensure adequate means of redress for those adversely affected by the actions taken by financial sector institutions, and adopt regulations that discourage harmful practices by providing for accountability mechanisms that penalize risky behaviours and prosecute perpetrators.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Economic Rights
- Equality & Inclusion
- Governance & Rule of Law
- Person(s) affected
- All
- Year
- 2011
- Paragraph type
- Conclusion / Recommendation
Paragraph
Unpaid care work and women's human rights 2013, para. 82
- Paragraph text
- Improving recognition of unpaid care work also necessitates making the data collected available and accessible, and informing and sensitizing public officials and the general public about the distribution, importance and effects of such work. The data collected should be used to assess the impact of economic and social policies on the intensity and distribution of unpaid care work in the household. It should be used proactively in gender-sensitive policymaking, including budgeting. To this end, it will be necessary to train policymakers and public officials to understand the data, and enhance their capacity to analyse it and use it in policy, programming and budgeting.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Economic Rights
- Gender
- Person(s) affected
- N.A.
- Year
- 2013
- Paragraph type
- Conclusion / Recommendation
Paragraph
Unpaid care work and women's human rights 2013, para. 107
- Paragraph text
- Care users, caregivers and other stakeholders should be proactively supported to participate in the design, implementation and monitoring of care services and other relevant policies. States and other relevant branches of Government must build the capacity of unpaid caregivers to participate in decision-making processes, including by providing them with accessible, up-to-date information about their rights, and services and benefits available to them. Participatory mechanisms must be designed to be accessible to women living in poverty with unpaid care responsibilities, for example by providing on-site childcare at meetings.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Poverty
- Person(s) affected
- Children
- Women
- Year
- 2013
- Paragraph type
- Conclusion / Recommendation
Paragraph
Unpaid care work and women's human rights 2013, para. 109
- Paragraph text
- In order to position unpaid care work as a major human rights issue, build up evidence in this regard and alleviate women's poverty resulting from unpaid care work across their life cycle, the Special Rapporteur urges national human rights institutions to include the issue of unpaid care work in their research, policy, advocacy and programming work and to apply a human rights and gender equality perspective to this work. In addition, she encourages them to raise the issue with human rights mechanisms and bodies, including the universal periodic review, human rights treaty bodies, and the Commission on the Status of Women, including when country reports are reviewed.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Economic Rights
- Gender
- Poverty
- Person(s) affected
- Women
- Year
- 2013
- Paragraph type
- Conclusion / Recommendation
Paragraph
Unpaid care work and women's human rights 2013, para. 89
- Paragraph text
- In order to move towards women's equal enjoyment of the right to work, an unpaid care perspective on labour market policies is also crucial. Various measures should be considered to eliminate de facto sex discrimination in employment, for example financing parental leave or maternity benefits publicly, putting in place policies to help people back into work once they have taken time out of the labour force, and incentivizing carer-friendly employment practices and work arrangements, in collaboration with trade unions, industry bodies and employers. Certainly, States must proactively address the persistence of gender-based wage gaps and link job creation to an increase in the supply of care through expanded public services (see below). As the undervaluation of unpaid and paid care work go hand in hand, it is also important to improve working conditions, enjoyment of rights, and pay for care workers and domestic workers.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Gender
- Person(s) affected
- Women
- Year
- 2013
- Paragraph type
- Conclusion / Recommendation
Paragraph
Unpaid care work and women's human rights 2013, para. 94
- Paragraph text
- In order to achieve greater equality in sharing unpaid care work between women and men, in general and within households, the solutions must be public as well as private. It is necessary for the State to facilitate, incentivize and support men's caring, for example by ensuring that they have equal rights to employment leave as parents and carers, and providing education and training to men, women and employers. To facilitate long-term change, educational programmes, to be used in schools and communities, should be developed to challenge stereotypical, traditional male and female roles and promote the concept of shared family responsibility for unpaid care work in the home.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Education
- Person(s) affected
- Families
- Men
- Women
- Year
- 2013
- Paragraph type
- Conclusion / Recommendation
Paragraph
Taxation and human rightss 2014, para. 81a
- Paragraph text
- [For the above-mentioned purpose, States should:] Actively pursue international cooperation in tax matters, working towards a multilateral regime for tax transparency that tackles tax abuse;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
Taxation and human rightss 2014, para. 81g
- Paragraph text
- [For the above-mentioned purpose, States should:] Adopt a framework that commits it to full disclosure of beneficial ownership of registered companies through national public registries;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
The right to participation of people living in poverty 2013, para. 84
- Paragraph text
- Government agencies and policymakers must be prepared to give value to the findings of participatory processes, critically examine their own practices and attitudes, and allow the necessary resources and time to enable people living in poverty to participate effectively. Instituting meaningful participation will require the State to relinquish unilateral control over some areas of policy traditionally seen as government prerogative, for example budgets. Similarly, while successful participation is frequently dependent on some form of State engagement, States should not seek to "own" all spaces of participation, and must protect and promote the role of NGOs and civil society.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Poverty
- Person(s) affected
- All
- Year
- 2013
- Paragraph type
- Conclusion / Recommendation
Paragraph
Marginality of economic and social rights 2016, para. 63
- Paragraph text
- A conception of human rights that implicitly accepts a radical hierarchical distinction between the two sets of rights - civil and political rights, and economic, social and cultural rights - is one that is fundamentally incompatible with international human rights law. Just as importantly, it offers no solution to the increasingly urgent challenges posed by radical and growing inequality and widespread material deprivation in a world of plenty. The economic and social rights agenda is thus too important, and its neglect has too many powerfully negative implications for the overall human rights enterprise, for it to be marginalized by mainstream actors and left to a handful of specialist groups to struggle to give it the place that law and justice demand.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2016
- Paragraph type
- Conclusion / Recommendation
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 55
- Paragraph text
- The leading human rights groups should thus engage actively with the Coalition for a Social Protection Floor, as well as taking their own targeted initiatives.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- All
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 56
- Paragraph text
- Advocacy at the national level is also essential. If a lowest common denominator approach continues to prevail at the international level, civil society actors and others need to concentrate their efforts more at the national level. That means advocacy in relation both to national social protection policies and to national policy vis-à-vis the international agenda in the field.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
The World Bank and human rights 2015, para. 70
- Paragraph text
- No outsider can prescribe an ideal recipe for the Bank to follow in adopting a human rights policy. There are many options and paths that could reasonably be taken. The Bank is a very special organization and it will need a carefully tailored policy that takes adequate account of the many concerns that will undoubtedly be expressed. Most of all, there needs to be a transparent discussion, based on carefully thought-through proposals.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Civil & Political Rights
- Governance & Rule of Law
- Person(s) affected
- All
- Year
- 2015
- Paragraph type
- Conclusion / Recommendation
Paragraph
Human rights based approach to recovery from the global economic and financial crises, with a focus on those living in poverty 2011, para. 96
- Paragraph text
- The Independent Expert urges G20 countries to give serious thought to the proposal by France to introduce a financial transaction tax, and welcomes the recent decision to commission an inquiry into the feasibility of implementing such a tax. A global consensus on a financial transaction tax would represent an historic decision to prioritize the most disadvantaged and marginalized and be a valuable means of assisting developing countries to meet obligations to ensure the full realization of all economic, social and cultural rights.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Economic Rights
- Governance & Rule of Law
- Person(s) affected
- All
- N.A.
- Year
- 2011
- Paragraph type
- Conclusion / Recommendation
Paragraph
Taxation and human rightss 2014, para. 79d
- Paragraph text
- [States must realize the full potential of tax collection as a tool to generate revenue for the fulfilment of human rights obligations and to redress discrimination and inequality. Human rights principles regarding participation, transparency, accountability and non-discrimination should be followed throughout the whole revenue-raising cycle. For this purpose, States should:] Carefully consider the income tax threshold to ensure that persons below or near the poverty line are not driven deeper into poverty by tax policies;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Poverty
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
Access to justice for people living in poverty 2012, para. 96
- Paragraph text
- [States should:] Expand the geographical reach of the justice system (police, prosecutors, courts, legal aid, etc.) in particular in rural and remote areas, by: Considering innovative measures such as mobile courts, one-stop justice shops, street clinics and homeless courts to increase practical access to justice for persons living in poverty, particularly the homeless and those living in rural communities
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Poverty
- Person(s) affected
- All
- Year
- 2012
- Paragraph type
- Conclusion / Recommendation
Paragraph
Extreme poverty and human rights on universal basic income 2017, para. 66a
- Paragraph text
- [One of the biggest challenges in relation to basic income is to move beyond its chameleon-like character. There are many versions of it, and each is supported by a diverse array of actors, precisely because they see different attractions in the concept. To assess the utility and acceptability of basic income from a human rights perspective, it is helpful to identify the main categories of motivation.] Discouraging laziness and incentivizing work;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Person(s) affected
- N.A.
- Year
- 2017
- Paragraph type
- Conclusion / Recommendation
Paragraph
Extreme poverty and human rights on universal basic income 2017, para. 72
- Paragraph text
- Fourth, the implications for gender equality from growing economic insecurity are almost unremittingly negative. It remains true that “the average woman’s career remains shorter, more disrupted and less remunerative than the average man’s”, and the consequences flow through into social security and related arrangements. Proponents of women’s human rights need to become more involved in debates over social protection and basic income.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Economic Rights
- Gender
- Social & Cultural Rights
- Person(s) affected
- Women
- Year
- 2017
- Paragraph type
- Conclusion / Recommendation
Paragraph
Taxation and human rightss 2014, para. 79f
- Paragraph text
- [States must realize the full potential of tax collection as a tool to generate revenue for the fulfilment of human rights obligations and to redress discrimination and inequality. Human rights principles regarding participation, transparency, accountability and non-discrimination should be followed throughout the whole revenue-raising cycle. For this purpose, States should:] Review tax structures, codes and instruments for explicit and implicit gender bias and ensure they do not reinforce existing gender inequalities, including through their impact on unpaid care work;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Gender
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
Taxation and human rightss 2014, para. 79g
- Paragraph text
- [States must realize the full potential of tax collection as a tool to generate revenue for the fulfilment of human rights obligations and to redress discrimination and inequality. Human rights principles regarding participation, transparency, accountability and non-discrimination should be followed throughout the whole revenue-raising cycle. For this purpose, States should:] Ensure that people have access to all relevant data and information on fiscal policy and government revenues, including from the corporate sector, and include such information under right to information laws;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 52
- Paragraph text
- Third, technocratic solutions, no matter how innovative and data-driven, will not work unless they are genuinely empowering of those whom they purport to help. In that regard, extreme poverty is a classic case study in the centrality of human dignity as a guiding principle of human rights. The poor, we have too often been told by our politicians and others, are usually to blame for their own plight, whether because of laziness, incompetence, mendacity, or whatever. Those unjustified stereotypes provide yet another justification for preferring technocratic approaches through which we measure the poor and work out how we are going to make minimal provision for them, at least in the long term. As Keynes reminded us, in the long term we are all dead. Those living in extreme poverty will be dead even more quickly, so that long-term solutions may be little more than an illusion. Short-term empowerment and respect are what is needed. We need to reassert a common humanity, shared responsibilities and the centrality of human dignity.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Poverty
- Person(s) affected
- All
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph