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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
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
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
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
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
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
Taxation and human rightss 2014, para. 79l
- 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 extractive industries are subject to appropriate tax rates and export duties, and that the human rights of affected communities and future generations are protected in the exploitation of natural resources;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Environment
- 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. 64
- Paragraph text
- International support, especially for low-income countries, seeking to develop social protection floors is essential. In 2012, two special rapporteurs put forward an important proposal for the creation of a global fund for social protection. That is a sophisticated and carefully calibrated proposal, which has garnered significant attention at the international level. It seems clear, however, that further reflection is required in order to ensure that the focus and the proposed modalities of the fund are optimal and acceptable to key actors. The Social Protection Inter-Agency Cooperation Board should consider establishing an expert group to review the proposal and to recommend an initiative designed to achieve the objectives identified.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
The World Bank and human rights 2015, para. 75
- Paragraph text
- Diverse civil society actors also needs to think through in a more systematic and nuanced way what exactly they would like to see from a human rights initiative. In the view of the Special Rapporteur, it is debatable whether some of the roles that the Bank has been called upon to undertake in the past are appropriate. The Bank cannot be expected to carry the burden of the expectations of every human rights demand that might be made in a given situation. There are limits to what can reasonably be expected of it and there are legitimate questions related to its mandate and the respective roles that should be played by different actors. Placing unreasonable demands on the Bank merely reinforces the fears of those who are currently resisting change in that area.
- 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
- N.A.
- Year
- 2015
- Paragraph type
- Conclusion / Recommendation
Paragraph
The World Bank and human rights 2015, para. 76
- Paragraph text
- The Bank needs to remove the roadblock that has been erected by its anachronistic, artificial and unjustifiable interpretation of the political prohibition contained in its Articles of Agreement. Admittedly, it is conceivable that the Bank might be tempted to pursue some issues using prohibited political approaches and would need to guard against them. However, positive measures designed to promote respect for obligations based on human rights treaties that are binding upon borrowing States would generally not cross such a line. Of course, much will depend on how the issue is approached, but a blanket prohibition on any such action as being political is wholly unwarranted. Just as the phrase "economic considerations" has been interpreted to accommodate Bank measures to combat corruption and to promote the rule of law and criminal justice reform, so too can the phrase accommodate a policy which takes account of the economic consequences of ignoring or violating human rights in a given project.
- 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
- 2015
- Paragraph type
- Conclusion / Recommendation
Paragraph
Extreme poverty and human rights on universal basic income 2017, para. 61
- Paragraph text
- Thus, the basic income concept should not be rejected out of hand on the grounds that it is utopian. Policymakers at the national and international levels need to develop the sort of creativity in social policy that is capable of matching and responding to the technological innovations and other developments that have brought us to this crossroads. Despite the magnitude of the challenge and the breathtaking scope of the proposed solution, there is an option, which Van Parijs seems to have subtly embraced, to move in an incremental fashion towards the overall goal. As Anthony Atkinson has observed, inspired by Amartya Sen’s work, “the aim is progressive reform rather than transcendental optimality”.
- 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
- 2017
- Paragraph type
- Conclusion / Recommendation
Paragraph
Penalization of people living in poverty 2011, para. 82c (iii)
- Paragraph text
- [In this context, the Special Rapporteur wishes to present the following recommendations:] States shall take special measures to protect those living in poverty from the violation of their rights by third parties. To this end, States shall: Ensure that private suppliers of public services, and other non-public entities, do not discriminate against those living in poverty. States shall adopt legislative measures to prevent and punish violations of the rights of persons living in poverty by private entities;
- 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
- N.A.
- Year
- 2011
- Paragraph type
- Conclusion / Recommendation
Paragraph
Taxation and human rightss 2014, para. 79h
- 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:] Take measures to build the capacity of all people to understand fiscal policy options, and establish inclusive mechanisms to ensure that they are actively engaged in devising the most appropriate policy options;
- 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. 79j
- 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:] Institute fully transparent public oversight over the granting and monitoring of tax incentives, and conduct periodic assessments of social benefits and human rights compliance, informed by broad public participation, especially by individuals who will be most affected; and refrain from granting fixed-term tax holidays and tax stability agreements that may undermine accountability for evolving impact on 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. 58
- Paragraph text
- The role of the World Bank in relation to the Social Protection Floor Initiative is crucial. Based on policies pursued to date, it is the single actor most likely to undermine and frustrate the overall Initiative. Unless there is a change of heart on its part, the development community will continue to be pushed to focus on ill-defined social safety nets aimed at a limited number of the extreme poor and as a matter of bureaucratically defined and designed welfare policy, rather than as a matter of human rights. It is therefore indispensable that the human rights community should shine a spotlight on the policies and practices of the Bank in this area and the Human Rights Council should call upon it to embrace the Initiative in all its dimensions.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Poverty
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
- 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. 94
- Paragraph text
- To ensure an equitable and sustainable recovery from successive crises, States should redouble their efforts to meet long-standing human rights commitments to provide international assistance and cooperation. Acknowledging that many developing countries have a limited financial and institutional ability to respond to the impact of the crises and cannot afford increased public deficits, developed States should not use the crises to justify cuts in development assistance. Increased international aid could help reduce fiscal pressure for many low-income countries. States should therefore take concrete steps to reach the target of 0.7 per cent of GNP in ODA. To ensure that ODA is effective, it should be given under conditions that respect national ownership and be predictable, transparent and harmonized with national priorities.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Humanitarian
- Person(s) affected
- N.A.
- Year
- 2011
- Paragraph type
- Conclusion / Recommendation
Paragraph
Taxation and human rightss 2014, para. 79a
- 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:] Seek to increase tax revenue in a manner compatible with their human rights obligations of non-discrimination and equality, and increase the allocation of revenues collected to budget areas that contribute to the enjoyment 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 UN responsibility for the cholera outbreak in Haiti 2016, para. 87
- Paragraph text
- The process outlined here should also provide the basis for the approach to be adopted by the United Nations in the future in such cases.
- 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
- 2016
- Paragraph type
- Conclusion / Recommendation
Paragraph
Taxation and human rightss 2014, para. 81b
- Paragraph text
- [For the above-mentioned purpose, States should:] Enact clear legislation and regulations to ensure that companies domiciled in their territory respect human rights in their operations everywhere, including in tax planning practices;
- 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. 80
- Paragraph text
- The Bank should have a due diligence policy that spells out some of the circumstances under which it would be unable to continue providing support for a given project. The United Nations due diligence policy in relation to peacekeeping is of direct relevance here. There is reason to believe that in many cases that subsequently became controversial, the Bank could have promoted relatively minor changes to make some of the projects much less vulnerable to criticism on human rights grounds. As the old aphorism says, a stitch in time saves nine.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Humanitarian
- Person(s) affected
- All
- N.A.
- Year
- 2015
- Paragraph type
- Conclusion / Recommendation
Paragraph
Taxation and human rightss 2014, para. 79i
- 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:] Take strict measures to tackle tax abuse, in particular by corporations and high net-worth individuals;
- 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
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
Taxation and human rightss 2014, para. 79o
- 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:] Implement regulations that prevent the role played by the financial sector in aiding tax evasion and profit-shifting.
- 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. 82a
- Paragraph text
- [The Special Rapporteur recommends that international economic bodies and financial institutions, in particular IMF, the European Union, the World Bank, the European Central Bank and the European Bank for Reconstruction and Development:] Consider human rights obligations and impact when setting conditions and policies in the area of fiscal policy; in particular, promote progressive rather than regressive taxation and ensure that all States are granted space to conduct counter-cyclical fiscal policies;
- 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
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph