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The implementation of the right to social protection through the adoption of social protection floors 2014, para. 13
- Paragraph text
- The emergence of the Social Protection Floor Initiative at the international level has been well documented. In telegraphic form, most analyses begin with the harsh adjustment policies associated with the "Washington Consensus" of the 1980s, the reaction to those policies by the United Nations Children's Fund (UNICEF) and other actors, the World Summit for Social Development in 1995, the poverty reduction strategies championed by the World Bank and the International Monetary Fund (IMF), starting in the late 1990s, and the focus on poverty in the Millennium Development Goals. Social security then began to re-emerge as a priority concern, thanks in large part to the engagement of ILO. It launched a global campaign on social security in 2003, followed by the World Commission on the Social Dimension of Globalization in 2004, along with a series of other steps endorsed by the International Labour Conference.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Economic Rights
- Governance & Rule of Law
- Poverty
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 15
- Paragraph text
- While tracing the history of the evolution of the concept of social protection floors through the lens of international organizations is a common approach in the literature, it must be observed that it is both surprisingly ahistorical and gives insufficient weight to the political economy that facilitated the evolution of support for it. It is ahistorical especially to the extent that it underestimates the gradual and cumulative ways in which national initiatives, especially in developing countries, created the conditions in which pioneering national programmes could emerge. Those programmes often ran in very different directions from the policies being advocated by the international community. Since the late 1990s, a diverse range of countries in the global South have developed innovative programmes for social protection, which look very different from the more traditional approaches developed in the North.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 27
- Paragraph text
- In an effort to bridge the gap, the Advisory Group urged the Bank to cooperate with ILO and the United Nations on the Social Protection Floor Initiative. The Bank was initially responsive and its major strategy document in 2012 proclaimed an "emerging global consensus" in this area, noting that its "strategy and engagement" were consistent with the "core principles" of the Initiative. Although that was considered to be a significant development, the strategy itself demonstrated rather little substantive engagement with the Initiative. In 2014, the Bank issued the first in what was described as a series of major reports on social safety nets, thus making clear where its future work would continue to focus. The report appeared simultaneously with the new ILO flagship report on social protection floors and, while situating safety nets within what it calls the broader context of social protection, the word "floor" does not appear even once, let alone "social protection floor".
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 28
- Paragraph text
- While the Bank has participated in the deliberations of the Social Protection Inter-Agency Cooperation Board, recent developments appear to confirm that it is doing so very largely on its own terms, built around risk management and safety nets, and remains reluctant to buy in to the Social Protection Floor Initiative in a meaningful way. Its response to that remark would doubtless be to point to the fact that 870 million of the 1.2 billion people living in extreme poverty, as defined by the Bank, are not covered even by safety nets. Under those circumstances, surely it is only prudent to begin with minimum aspirations? However, the Initiative envisages a gradual ratcheting up of aspirations, rather than the immediate introduction of full-blown social protection floors in low- or medium-income countries.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Governance & Rule of Law
- Poverty
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2014
Paragraph
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
- Means of adoption
- N.A.
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
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
- Means of adoption
- N.A.
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
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
- Means of adoption
- N.A.
- Topic(s)
- Governance & Rule of Law
- Poverty
- Person(s) affected
- N.A.
- Year
- 2014
Paragraph
Taxation and human rightss 2014, para. 34
- Paragraph text
- In the past, it has been difficult to reach international agreement on tax cooperation owing to the powerful entrenched interests at play and the reluctance of States to cede any sovereignty on tax affairs. In the current status quo, however, certain States - in particular low-income States and States with high debt levels or loans from international financial institutions - have very limited sovereignty over their tax affairs. Indeed, their actions in this sphere are frequently constrained by wealthy countries, international financial institutions and business interests. Tax sovereignty is also undermined by competition for foreign investment between developing countries, creating a "race to the bottom" in terms of both corporate tax rates and incentives.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
Paragraph
Taxation and human rightss 2014, para. 36
- Paragraph text
- Taxation is critical to finance development and can be a powerful tool for stimulating poverty reduction. Higher and more stable revenues result in increased sustainable investment in public services, infrastructure and other development needs, and improve competitiveness of economies over the long term. Taxes are not the only source of government revenue, but they are arguably the most important, because they combine three critical functions, addressed below: (a) the generation of revenue for the realization of rights; (b) achieving equality and tackling discrimination; and (c) strengthening governance and accountability.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Economic Rights
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
Paragraph
Taxation and human rightss 2014, para. 51
- Paragraph text
- Historically, the formation of accountable and effective States has been closely tied to the emergence of taxation systems. Fiscal policies can spur State-building and foster citizenship, affect the level and quality of people's participation in public affairs and strengthen the accountability and capacity of the State. Conversely, tax abuse and unfair tax practices erode confidence in government, while States that do not have to rely on tax contributions (but rather on, for example, revenues from natural resources) tend to exhibit lower levels of accountability and participation in public affairs.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
Paragraph
The importance of social protection measures in achieving Millennium Development Goals (MDGs) 2010, para. 9
- Paragraph text
- Social insurance and social assistance are the two main segments of social protection. "Social insurance" refers to contributory insurance schemes providing pre-specified support for affiliated members. "Social assistance" encompasses initiatives providing both cash and in kind assistance to those living in poverty. Relevant social protection measures addressing the needs of those living in extreme poverty include cash transfer schemes, public-works programmes, school stipends, social pensions, food vouchers and transfers, and user-fee exemptions for health care, education or subsidized services.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Economic Rights
- Poverty
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2010
Paragraph
The importance of social protection measures in achieving Millennium Development Goals (MDGs) 2010, para. 73
- Paragraph text
- States have the duty to protect persons against risks and vulnerabilities in an equal and non-discriminatory manner. Human rights obligations go beyond eliminating discrimination in law, policy and practice, and require States to take special measures to protect the most vulnerable segments of society as a matter of priority, while taking measures to progressively ensure universal protection. In this regard, the human rights approach is fundamental in channelling policies related to the Millennium Development Goals towards those who are most vulnerable and suffer most from direct and indirect forms of discrimination. Such channelling is an element missing from the Millennium Development Goal agenda.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2010
Paragraph
The importance of social protection measures in achieving Millennium Development Goals (MDGs) 2010, para. 89
- Paragraph text
- This principle is supported by a number of specific human rights, including the right to freedom of expression and association. Participation must go beyond simple consultation. States should create an enabling environment for the effective participation of all vulnerable and disempowered groups, taking into account their constraints as well as asymmetries of power. Participation is also essential to ensure that interventions aimed at the achievement of the Millennium Development Goals are empowering and transformative, rather than the result of technocratic, top-down State policies. There are several programmes into which participatory mechanisms have been incorporated, with varying degrees of success. Brazil's "Bolsa Familia" programme, for example, requires municipal Governments to establish supervisory bodies composed of representatives of both local government and civil society, who jointly make decisions on how best to implement the programme within their community.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2010
Paragraph
Human rights based approach to recovery from the global economic and financial crises, with a focus on those living in poverty 2011, para. 35
- Paragraph text
- The ways in which States have sought to respond to the global economic and financial crises have differed markedly across the globe, although some trends in crisis responses were clear. When the crisis first emerged, a large number of States introduced counter-cyclical measures (such as fiscal stimulus packages and social protection interventions) as a means of responding effectively and mitigating some of the most severe effects on the enjoyment of human rights by those living in poverty. While counter-cyclical measures proved to be crucial to protect the poorest, however, the fear is now that a number of States are discontinuing their counter-cyclical policies, retreating from fiscal stimulus plans and adopting fiscal austerity measures that reduce public expenditure, including social protection interventions.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Governance & Rule of Law
- Poverty
- Person(s) affected
- N.A.
- Year
- 2011
Paragraph
Human rights based approach to recovery from the global economic and financial crises, with a focus on those living in poverty 2011, para. 36
- Paragraph text
- Reductions in public expenditure are likely to take the form of decreased spending on social services, which has the potential to significantly undermine the effective and efficient functioning of basic health and education services and social protection systems. These services are crucial for providing minimum essential levels of enjoyment of human rights and to protect the rights of the poorest and most vulnerable members of society. While the human rights framework does not exclude the possibility of States adopting austerity measures, it is clear that, in many instances, these reductions in expenditure could have grave consequences for the enjoyment of human rights, particularly for those living in poverty who continue to suffer from the cumulative effects of the crises.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Equality & Inclusion
- Health
- Poverty
- Person(s) affected
- All
- N.A.
- Year
- 2011
Paragraph
Human rights based approach to recovery from the global economic and financial crises, with a focus on those living in poverty 2011, para. 38
- Paragraph text
- The occurrence of economic crises does not exempt States from complying with their human rights commitments, nor does it entitle them to prioritize other issues over the realization of human rights. Rather, it is during crises and their aftermath that the necessity of State conformity with human rights obligations comes into sharp relief. It is precisely when increasing numbers of people are being pushed into extreme poverty and the livelihood of vulnerable groups is being threatened that the protection provided by human rights is most vital. In this regard, it is imperative that social spending and service delivery is adequate to support vulnerable populations and help them overcome the devastating impact of the crises on their enjoyment of economic, social and cultural rights.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Governance & Rule of Law
- Poverty
- Person(s) affected
- N.A.
- Year
- 2011
Paragraph
Human rights based approach to recovery from the global economic and financial crises, with a focus on those living in poverty 2011, para. 55
- Paragraph text
- While commodity prices continue to escalate and another food crisis is imminent, from a human rights perspective it is imperative that food subsidy schemes remain intact or be replaced with alternatives policies that ensure food security for those living in poverty. Universal access to food subsidy programmes is the most effective means of reaching the poorest sections of society, but where resources are scarce, targeting may be necessary. If States decide to implement targeted schemes, they should do so within a long-term strategy of progressively ensuring universal protection and in compliance with a human rights framework.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Food & Nutrition
- Governance & Rule of Law
- Poverty
- Person(s) affected
- N.A.
- Year
- 2011
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
- Means of adoption
- N.A.
- Topic(s)
- Poverty
- Person(s) affected
- N.A.
- Year
- 2011
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
- Means of adoption
- N.A.
- Topic(s)
- Economic Rights
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2011
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
- Means of adoption
- N.A.
- Topic(s)
- Economic Rights
- Gender
- Person(s) affected
- N.A.
- Year
- 2013
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
- Means of adoption
- N.A.
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
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
- Means of adoption
- N.A.
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
Paragraph
Taxation and human rightss 2014, para. 69
- Paragraph text
- Low tax demands of the financial sector and lack of regulation may therefore be indicative of a State's unwillingness (rather than inability) to use its maximum available resources. Increasing taxation of the financial sector could play a role in redressing this balance and discourage the excessive risk-taking that led to the crisis. Taxes on certain types of financial transactions have been introduced in various jurisdictions (including in India, Peru, South Korea and Sweden) as a way to raise revenue from the financial sector as well as to deter speculative trading activities that generate risks for the whole of society (in the form of crises or fluctuations in food/fuel prices). This measure could also enable States to better comply with several human rights obligations, in particular those regarding economic, social and cultural rights.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
Paragraph
The World Bank and human rights 2015, para. 22
- Paragraph text
- Since the early 1990s, the Bank has made numerous public relations statements affirming the importance of human rights. It has often observed that human rights and development are interrelated, insisted that its projects contribute to the fulfilment of economic, social and cultural rights, argued that its work on governance contributes to an institutional environment in which human rights can thrive, and claimed that it consistently applies "human rights principles" such as participation, in its operations. Those claims, however, are usually made in the abstract, without detailed analysis or supporting evidence. While the Nordic Trust Fund, established within the Bank, has succeeded in facilitating a more sophisticated debate, its outputs have yet to bring changes to the actual practice of the Bank.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2015
Paragraph
The World Bank and human rights 2015, para. 10
- Paragraph text
- In October 2006, the next General Counsel, Ana Palacio, characterized her predecessor's interpretation as "allowing, but not mandating, action on the part of the Bank in relation to human rights." That is more restrictive than the actual conclusion of Mr. Dañino that there are instances in which the Bank should take human rights into account. Ms. Palacio accepted that the Bank had a role in supporting its members to fulfil their human rights obligations. Her analysis began with an affirmative reference to Mr. Shihata's approach and she added that "human rights would not be the basis for an increase in Bank conditionalities, nor should they be seen as an agenda that could present an obstacle for disbursement or increase the cost of doing business".
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Economic Rights
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2015
Paragraph
Taxation and human rightss 2014, para. 54
- Paragraph text
- In order to realize the potential of taxation to fulfil the above-described functions to the greatest possible extent, there are several actions that States should take. These measures are examined from the human rights perspective below.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Economic Rights
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
Paragraph
Taxation and human rightss 2014, para. 58
- Paragraph text
- Tax abuse includes tax evasion, fraud and other illegal practices, including the tax losses resulting from other illicit financial flows, such as bribery, corruption and money laundering. Levels of tax evasion are extremely high in many countries; globally, approximately $3 trillion of government revenue is lost to tax evasion every year. While high-income countries are the biggest losers in absolute terms, low- and middle-income countries are particularly affected by the losses, and also face particular constraints when tackling tax abuse. In 2011, developing countries lost $946.7 billion owing to illicit financial flows (a substantial portion of which relates to tax abuse), according to OECD more than seven times official development assistance for that year, and substantially more than the estimated costs of achieving the Millennium Development Goals.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
Paragraph
The World Bank and human rights 2015, para. 52
- Paragraph text
- Based on the preceding review, the following propositions seem to encapsulate the actual practice of the World Bank: (a) pay lip service to human rights in official settings, as long as there are no consequences; (b) acknowledge the theoretical significance of human rights in studies and analyses of issues in relation to which they are incontestably relevant; (c) ensure that, as a general rule, the Bank does not engage with any aspect of human rights in its actual operations and lending; and (d) be prepared to make exceptions when political imperatives require it, even if that involves a high degree of inconsistency.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Economic Rights
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2015
Paragraph
The World Bank and human rights 2015, para. 53
- Paragraph text
- There are many reasons why a new approach is needed. The following six seem especially compelling.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Person(s) affected
- N.A.
- Year
- 2015
Paragraph
Taxation and human rightss 2014, para. 62
- Paragraph text
- The actions of States to facilitate and/or actively promote tax abuse and other illicit financial flows through their tax secrecy laws and policies could jeopardize their compliance with international human rights obligations, particularly with regard to international cooperation and economic, social and cultural rights. States should therefore take concerted and coordinated measures against tax evasion globally as part of their domestic and extraterritorial human rights obligations and their duty to protect people from human rights violations by third parties, including business enterprises (see paras. 1 - 35 above).
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Means of adoption
- N.A.
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
Paragraph