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Extreme poverty and human rights on universal basic income 2017, para. 4
- Paragraph text
- The neoliberal policies encapsulated in the 1980s-era Washington Consensus can be seen, especially in retrospect, to have greatly exacerbated economic insecurity, whether or not that was the intent. The State was assumed to be intrinsically inefficient and corruption-prone, and this led to constant pressure to shrink all those parts of it that provided social and basic economic services to the populace, while vindicating and reinforcing the State in its role as the regulator facilitating and legitimizing the privatization of the economy. Social security and social protection was transformed, including through the explicit policies of the World Bank and the International Monetary Fund, into a minimalist notion of “social safety nets” designed to avoid the very worst outcomes and make the State look beneficent while empowering officials dedicated to devising ever more efficient “targeting” mechanisms and to rooting out overinclusion while playing down underinclusion. The objectives of promoting tax reform and prudent fiscal policies turned into a race to the bottom to set the lowest individual and corporate tax rates, attracting businesses through expensive exemptions, turning a blind eye to illegal or unconscionably evasive tax practices, and eliminating estate taxes and other measures that would bring about even minimal redistribution. Privatization was promoted even in relation to what were once seen as basic State functions, such as prisons, education and security. In some States, even the justice system has been partly privatized, whether through onerous court fees for the poor or the channelling of consumer and other complaints into private arbitration.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Economic Rights
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- All
- N.A.
- Year
- 2017
Paragraph
Extreme poverty and human rights on universal basic income 2017, para. 70
- Paragraph text
- Second, the right to work, the right to social security, and above all the right to an adequate standard of living need to be given a prominent place on the human rights community’s agenda. If these rights are marginalized, the overall agenda will become increasingly less relevant to the most pressing and urgent questions of the day.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Economic Rights
- Equality & Inclusion
- Social & Cultural Rights
- Person(s) affected
- All
- Year
- 2017
Paragraph
Marginality of economic and social rights 2016, para. 42
- Paragraph text
- Because of the relative inactivity of these other actors, studies of economic and social rights accountability have focused overwhelmingly on the courts and on the extent to which the increasing constitutional recognition noted above has enabled them to play an active role in upholding economic and social rights. It is open to question whether this emphasis accurately reflects the main trends in economic and social rights accountability or whether it is due more to the lawyers' preference for studying courts. It might also be linked to the determination of economic and social rights proponents in the era of post-Cold War constitutional revitalization to respond to the often heard, but highly reductionist, proposition that "if one is to talk meaningfully of rights, one has to discuss what can be enforced through the judicial process". In response, economic and social rights proponents have sought legitimacy by seeking to demonstrate that economic and social rights resemble civil and political rights, at least in this key respect.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Economic Rights
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- All
- N.A.
- Year
- 2016
Paragraph
Marginality of economic and social rights 2016, para. 21
- Paragraph text
- However, in the 50 years since the International Covenant on Civil and Political Rights and the International Covenant on Economic, Social and Cultural Rights were adopted, extensive experience has been gained at both the international and national level, which enables us to identify the key ingredients in successful approaches to the recognition and implementation of human rights obligations. Three are of particular salience in relation to economic and social rights: (a) the need to accord legal recognition to the rights; (b) the need for appropriate institutional arrangements to promote and facilitate realization of the rights; and (c) the need for measures that promote governmental accountability. This can be termed the recognition, institutionalization and accountability framework, or the RIA framework, and its implications for economic and social rights are considered below.
- 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
- All
- N.A.
- Year
- 2016
Paragraph
Marginality of economic and social rights 2016, para. 61
- Paragraph text
- The problem is that, unless the basic building blocks of recognition, institutionalization and accountability are in place, it is highly unlikely that other more sophisticated techniques are going to be effective. It is difficult to imagine less fertile ground for many such initiatives than contexts in which economic and social rights remain unrecognized as rights, where the relevant institutions are not working effectively to promote economic and social rights as rights and where there is little or no concept of economic and social rights accountability in place. It is hoped, of course, that these new techniques, developed and promoted externally, can compensate for, or even overcome, the inhospitable domestic environment within which they will eventually have to be implemented. But again, there would seem to be a strong element of wishful thinking in the expectation that States that have not been able or willing to put the foundations of economic and social rights in place, will be likely to implement even more demanding and sophisticated techniques for monitoring and promoting economic and social rights.
- 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
- All
- Year
- 2016
Paragraph
Marginality of economic and social rights 2016, para. 33
- Paragraph text
- It has been suggested that "countries are choosing social rights constitutionalism over other ways to promote well-being and the fulfilment of basic human needs". A systematic and detailed study of economic and social rights in national constitutions provides detailed evidence to support this optimistic assessment; 195 constitutions were examined with a view to identifying which of 16 separate economic and social rights were recognized and, where they were recognized, whether the constitutions classified them as justiciable or aspirational (such as directive principles of State policy). Over 90 per cent of the Constitutions recognized at least one economic and social right. In around 70 per cent of the Constitutions, at least one economic and social right was explicitly justiciable and around 25 per cent of them recognized 10 or more justiciable economic and social rights. In order of frequency, the justiciable rights concerned education, trade unions, health care, social security, child protection and environmental protection. The study found that those six rights appear in over half of all Constitutions.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Environment
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- All
- Year
- 2016
Paragraph
Marginality of economic and social rights 2016, para. 60
- Paragraph text
- If the recognition, institutionalization and accountability building blocks were solidly in place in many countries, it would follow that the main focus of advocacy efforts to promote a higher level of real-life enjoyment of economic and social rights should be elsewhere. It may be that this assumption explains why so many of those working to promote economic and social rights, whether through the United Nations or regional organizations or at the national level, have now turned their attention to matters such as developing new methodologies for measuring compliance with the Covenant, exploring new and much more detailed indicators, working out how such indicators can be disaggregated to take account of a wide range of specific factors - such as gender, age, ethnicity and social origin -, identifying means by which to ensure that decision-making processes are transparent and participatory, and developing more detailed normative guidelines, recommendations, principles and other such instruments that elaborate upon or seek to operationalize governmental obligations in relation to economic and social rights.
- 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
- 2016
Paragraph
Marginality of economic and social rights 2016, para. 29
- Paragraph text
- The principle of accountability provides the overarching rationale for the establishment of an international human rights regime. It operates at two levels. One involves State accountability to the international community, which has been promoted through the creation of monitoring mechanisms such as the Committee on Economic, Social and Cultural Rights and the universal periodic review process, and through regional mechanisms. The other involves ensuring that governments are accountable to their citizens and other rights holders. The right to a remedy is recognized in the Universal Declaration of Human Rights and international human rights law has attached particular importance to developing an understanding of the right to adequate, effective, prompt and appropriate remedies, including reparations. Remedies have also been highlighted in transitional justice contexts. In relation to economic, social and cultural rights, the Committee on those rights has stated in its general comment No. 9 that "appropriate means of redress, or remedies, must be available to any aggrieved individual or group, and appropriate means of ensuring governmental accountability must be put in place" (para. 2).
- 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
- All
- Year
- 2016
Paragraph
Marginality of economic and social rights 2016, para. 22
- Paragraph text
- The International Covenant on Economic, Social and Cultural Rights contains three principal types of obligation. The first, and the most consistently ignored or underestimated, is the obligation to recognize each of the particular rights. The second is to take steps through all appropriate means, including particularly the adoption of legislative measures. The third is the obligation to "guarantee" the exercise of the relevant rights without discrimination.
- 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
- Year
- 2016
Paragraph
Marginality of economic and social rights 2016, para. 23
- Paragraph text
- In terms of the obligation to recognize, the Committee on Economic, Social and Cultural Rights has noted that, in many instances, legislation is highly desirable and in some cases may even be indispensable. It subsequently added that, although the precise method by which Covenant rights are given effect in national law is a matter for each State party to decide, the means used should be appropriate in the sense of producing results which are consistent with the full discharge of its obligations by the State party.
- 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
- Year
- 2016
Paragraph
Marginality of economic and social rights 2016, para. 36
- Paragraph text
- In terms of institutions for the promotion of economic and social rights, scholars and others have focused almost all of their attention in recent years on courts. The impact of courts will be examined below, under the rubric of accountability. Judicial enforcement is not the same, however, as institutional promotion. The courts are not equipped, and are understandably not willing, to perform the roles required to promote the deeper understanding of economic and social rights and their implementation by diverse governmental and other agencies.
- 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
- All
- Year
- 2016
Paragraph
Marginality of economic and social rights 2016, para. 11
- Paragraph text
- In addition to highlighting the intrinsic linkages among all rights, the principal significance of this bold assertion was to signal that economic, social and cultural rights are as important as civil and political rights and must be accorded equal attention. And the past quarter of a century has indeed seen a great number of important initiatives, especially in sectoral areas such as the right to housing, the right to food, the right to health and the right to water, and more consistent tribute being rendered to the principle of indivisibility. But acceptance in law and in practice of the idea that economic and social rights are actually human rights, with the set of clear legal consequences that this entails, rather than a set of concerns synonymous with development or social progress, remains marginal. This marginality manifests itself in the work of United Nations human rights bodies, in both the theory and practice of the great majority of States, in the work of many of the most prominent civil society groups focusing on human rights, in the interests and priorities of scholars and commentators and, perhaps most counter-intuitively, even in the work of most international agencies promoting poverty alleviation and social development. As a result, the principal of indivisibility continues to be honoured more in the breach than in the observance.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Health
- Social & Cultural Rights
- Person(s) affected
- All
- Year
- 2016
Paragraph
Marginality of economic and social rights 2016, para. 15
- Paragraph text
- Economic and social rights are also of central importance to efforts to tackle extreme inequality and its consequences. The thoroughly documented increases in global wealth and income inequality threaten to undermine the social fabric, to turn civil and political rights into a tool that will be used predominantly to protect the rights and interests of the wealthy and to entrench forms of economic and political liberalism that ignore the needs and deny the rights of those living in poverty. In many respects, the approach currently taken by the international human rights system all but ensures the worst of all possible outcomes. On the one hand, the correct approach insists that economic and social rights are indivisible from, and of equal importance to, civil and political rights, thus suggesting that they can provide a meaningful response to extreme poverty, extreme inequality and other forms of rampant social injustice. On the other hand, the international human rights system systematically marginalizes those rights in many respects, and tolerates a situation in which the majority of States avoid the recognition, institutionalization and accountability that alone can establish solid foundations upon which to build respect for economic and social rights as full-fledged human rights and thus provide powerful and principled arguments to reduce levels of inequality.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Civil & Political Rights
- Economic Rights
- Poverty
- Social & Cultural Rights
- Person(s) affected
- All
- Year
- 2016
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Marginality of economic and social rights 2016, para. 57
- Paragraph text
- Nevertheless, some of the major international NGOs continue to approach economic and social rights in ways that do very little to change the marginality of those rights within the field. This is especially problematic because these organizations still disproportionately influence the overall shape of the non-governmental agenda, especially at the international level. Good faith efforts in recent years to develop a more positive and proactive approach to economic and social rights have succeeded in moving the field forward in relation to several issues that are important, even though they represent a rather narrow slice of the overall economic and social rights pie. Reporting on issues such as forced evictions, maternal mortality, discrimination in access to schooling, access to palliative care and to HIV/AIDS drugs, and sexual and reproductive health, has contributed significantly in these areas, but the approaches adopted have too often relied almost entirely on using a discrimination lens and avoided reliance on the economic and social rights framework. When combined with policies that eschew issues that involve redistributing resources or require significant budgetary allocations, the approach can amount to a self-denying ordinance that effectively maintains the status quo and ensures that the core economic and social rights issues will not be adequately addressed.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Economic Rights
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- All
- Year
- 2016
Paragraph
Marginality of economic and social rights 2016, para. 69
- Paragraph text
- In other words, even when it appears to be marginal and best ignored, the legal framework of recognition or non-recognition will, in practice, wield significant influence in terms of how economic and social rights are perceived and what advocacy opportunities are closed down or opened up. The legal framework can, at least partially, empower or disempower and legitimize or delegitimize those who advocate respect for economic and social rights. Thus, even those who argue that the battle over economic and social rights will inevitably be won or lost in the political arena would be well advised not to neglect the recognition, institutionalization and accountability dimensions. This is not for a moment to suggest that the many other dimensions of economic and social rights-related advocacy are unimportant. The argument is that most, if not all, of them will be less effective if the RIA framework is not in place as a matter of State policy.
- 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
- All
- N.A.
- Year
- 2016
Paragraph
Marginality of economic and social rights 2016, para. 71
- Paragraph text
- It is important to recognize that the promotion of economic and social rights as human rights, including a particular emphasis on the elements of the RIA framework, does not imply that there is a universal one-size-fits-all approach that will secure the realization of economic and social rights in countries with very different histories, legal systems, traditions and cultures. Nor does it assume that everything needs to be done at once, or that a maximalist approach is indispensable. Strong arguments in favour of an incremental approach to economic and social rights adjudication in contexts in which the notion is relatively novel holds lessons for moving progressively, and with all appropriate speed, in relation to other elements of the overall package. There is immense space for the processes of "vernacularization", or translation into languages and forms, that are meaningful at the local level and about which various authors have written with great insight.
- 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
- All
- N.A.
- Year
- 2016
Paragraph
Marginality of economic and social rights 2016, para. 28
- Paragraph text
- Human rights are often expressed with great brevity and little or no elaboration as to their content or corresponding obligations. The relevant treaties simply recognize that there is a right to life, a right to social security or a right to recognition as a person before the law. But the assumption underpinning this approach is that institutions will be created and will help to develop the normative content of the relevant right, promote its implementation and facilitate its realization. In Spanish, the term institucionalidad is sometimes used to denote the institutional arrangements that are needed to underpin the rule of law and human rights. Where no institutions are designated to take the lead in implementing a particular human right, the likelihood is that little will be done to treat it as a human right per se. This is especially the case in relation to economic and social rights.
- 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
- 2016
Paragraph
Extreme inequality and human rights 2015, para. 26
- Paragraph text
- It is clear that economic inequalities severely affect a range of civil, political, economic, social and cultural rights.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Economic Rights
- Equality & Inclusion
- Social & Cultural Rights
- Person(s) affected
- All
- Year
- 2015
Paragraph
Extreme inequality and human rights 2015, para. 50
- Paragraph text
- A serious commitment to tackle extreme inequality is only possible in the context of policies and programmes that take the concept of economic, social and cultural rights seriously and give them prominence and priority equal to that of civil and political rights. For all of the achievements that have been accomplished in this domain over the past two decades, the fact remains that economic, social and cultural rights continue to enjoy only second-rank status. There are many contexts in which they are absent, marginalized or only half-heartedly taken on board. In circumstances in which economic, social and cultural rights are not a fundamental part of the overall approach, there are no obvious limits to inequality. Mr. Sen is correct in noting that "the exclusion of all economic and social rights from the inner sanctum of human rights, keeping the space reserved only for liberty and other first-generation rights, attempts to draw a line in the sand that is hard to sustain".
- 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
- Year
- 2015
Paragraph
Extreme inequality and human rights 2015, para. 32
- Paragraph text
- It is clear therefore that the most impoverished suffer the most extreme effects of inequality for a variety of reasons. In part, this is because their influence and capacity to exercise rights is diminished relatively, even if not absolutely, as others become wealthier and gain greater political and economic power, and in part because they are more vulnerable to the harms associated with social unrest, crime and violence.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Economic Rights
- Equality & Inclusion
- Poverty
- Social & Cultural Rights
- Violence
- Person(s) affected
- All
- Year
- 2015
Paragraph
The World Bank and human rights 2015, para. 85
- Paragraph text
- The Bank should adopt a policy addressing economic, social and cultural rights as human rights. Its frequent claims to be almost inadvertently doing this already are not persuasive, but there is much that it could do to promote a basic programme in this area, which would add enormous value to what the international community has so far been able to achieve.
- 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
- Year
- 2015
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 12
- Paragraph text
- Although a report as brief as this can only skim the historical surface, at least five factors ensured that social protection in general, and the right to social security in particular, were of marginal importance for most of the twentieth century. First, the artificial and in some respects arbitrary division of the concept of human rights into two different categories of rights governed by very different assumptions, condemned economic and social rights to second-class status for much of this period. Second, the often proclaimed interdependence and indivisibility of the two sets of rights resolutely failed to address in practice the fact that individuals living in extreme poverty were unable to realize effectively many of their civil and political rights. Third, the mistaken notion that civil and political rights are largely costless, while economic and social rights are inevitably extremely costly, was used to legitimize the assumption that social security was a quintessentially costly right and thus only really of relevance to rich countries. Fourth, where it was officially accepted, social security was largely conceptualized as a tool for protecting workers in the public sector and in the formal sector more generally. Thus only minimal efforts were made to develop a more inclusive notion that built upon both formal and informal structures and processes to ensure that all persons were covered by some type of security arrangement. Fifth, many of those problems were exacerbated by the impact of the cold war on the human rights framework. A sixth factor was the extent to which individual United Nations agencies claimed different issues as their own and sought to develop forms of exclusive jurisdictional competence. Under that scheme, social security "belonged" to ILO. The rest of the United Nations system thus more or less kept away from the issue, except in the most general terms. That also meant that, some official rhetoric notwithstanding, the United Nations human rights system developed in relative isolation from what should have been the closely related work of a number of the specialized agencies.
- 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
- All
- Year
- 2014
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 35
- Paragraph text
- The second important point of linkage is that social protection as a human right is thus an integral part of the overall package of human rights that includes civil and political rights, the effective exercise of which is also going to be crucial to achieving the right to social protection.
- 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
- All
- Year
- 2014
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
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 60
- Paragraph text
- It is understandable that some of those who have expended great energy on the post-2015 process should consider that only a token reference to human rights and a weak endorsement of social protection are better than nothing and that they will somehow be able over time to put a positive gloss on determinedly lacklustre goals. This is surely not enough. Civil society groups should make clear that a 1960s approach is no longer acceptable in the twenty-first century. Human rights in general should be recognized as both a central goal of sustainable development and a crucial part of the relevant process and a specific right to social protection, as defined in the Social Protection Floor Initiative and ILO recommendation No. 202, should be recognized.
- 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
- Year
- 2014
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 19
- Paragraph text
- There have also been many such initiatives in the Asia-Pacific region, as illustrated by the declaration in October 2013 of the Association of Southeast Asian Nations on strengthening social protection that "everyone is entitled to equitable access to social protection, based on a rights-based, needs-based, life-cycle approach and covering essential services as needed". In the declaration member States also committed to strive to extend coverage, availability, quality, equitability and sustainability of social protection and gradually promote it, to ensure optimum benefits.
- 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
- Year
- 2014
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 51
- Paragraph text
- Second, an indispensable step is to insist on explicit recognition by key actors that there is a human right to social protection. At present, the right to social security and the right to an adequate standard of living, proclaimed so proudly in the Universal Declaration of Human Rights and subsequently often reaffirmed in binding treaty obligations, are ignored or even challenged by the policies advocated by many of the key actors involved in addressing the plight of the hundreds of millions of persons living in extreme poverty. Many leading international organizations and financial institutions still avoid recognizing those rights in their policies and programmes.
- 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
- All
- Year
- 2014
Paragraph
Taxation and human rightss 2014, para. 27
- Paragraph text
- Moreover, States parties to the International Covenant on Economic, Social and Cultural Rights have an immediate core obligation to ensure the satisfaction of, at the very least, minimum essential levels of all economic, social and cultural rights. These minimum essential levels are entitlements that are crucial to securing an adequate standard of living through basic subsistence, essential primary health care, basic shelter and housing and basic forms of education for all members of society. Even during times of severe resource constraints, States must demonstrate that every effort has been made to use all resources that are at its disposal, including resources that could potentially be collected through taxation, or tackling tax evasion and other illicit financial flows, in an effort to satisfy, as a matter of priority, minimum essential levels.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Economic Rights
- Equality & Inclusion
- Social & Cultural Rights
- Person(s) affected
- All
- Year
- 2014
Paragraph
Taxation and human rightss 2014, para. 67
- Paragraph text
- As in any case where a State is alleged to be failing to use its maximum available resources to fulfil obligations to progressively realize economic, social and cultural rights, incentives would have to be justified by a clear description of deliberate, concrete and targeted advances towards the fulfilment of human rights that can be expected from their implementation. States parties to the International Covenant on Economic, Social and Cultural Rights would also have the burden of proving periodically that the granting of corporate tax breaks was the least restrictive policy option from the perspective of economic, social and cultural rights.
- 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
- All
- Year
- 2014
Paragraph
Taxation and human rightss 2014, para. 19
- Paragraph text
- The right to self-determination also underlines the rights of all peoples to "freely pursue their economic, social and cultural development" and the duty of States to respect that right. This has clear implications for activities that undermine the ability of other States to raise revenue and fund their own development.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Social & Cultural Rights
- Person(s) affected
- All
- Year
- 2014
Paragraph