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Taxation and human rightss 2014, para. 79m
- Paragraph text
- [States must realize the full potential of tax collection as a tool to generate revenue for the fulfilment of human rights obligations and to redress discrimination and inequality. Human rights principles regarding participation, transparency, accountability and non-discrimination should be followed throughout the whole revenue-raising cycle. For this purpose, States should:] Proactively disclose information on contracts, concessions and licensing agreements in the extractive sector and related information, including expected tax revenues and export royalty rates;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
Taxation and human rightss 2014, para. 79n
- Paragraph text
- [States must realize the full potential of tax collection as a tool to generate revenue for the fulfilment of human rights obligations and to redress discrimination and inequality. Human rights principles regarding participation, transparency, accountability and non-discrimination should be followed throughout the whole revenue-raising cycle. For this purpose, States should:] Ensure the public revenue raised from the financial sector is commensurate to the sector's profitability and the risks it generates; implement a financial transaction tax, and consider allocating the revenues specifically to expenditure that can contribute to the realization of human rights;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 59
- Paragraph text
- In the realms of human rights and the Initiative, the current draft of the post-2015 agenda is a considerable disappointment. The almost complete omission of substantive references to human rights in the draft is a throwback to the United Nations development decade strategies of the 1960s and 1970s. However, they were drafted at a time when the human rights framework was in its infancy and development was seen largely as a technocratic process. Similarly, the very low standards set in relation to social protection are inconsistent with the high-flown rhetoric of ending poverty in all its forms everywhere. As it stands, the first goal proposed by the Open Working Group on Sustainable Development Goals might be considered to be in violation of deceptive advertising laws designed to protect consumers.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Poverty
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
Penalization of people living in poverty 2011, para. 82h
- Paragraph text
- [In this context, the Special Rapporteur wishes to present the following recommendations:] The design and implementation of social benefit systems must comply with human rights norms, including the rights of persons living in poverty to privacy and family life and to take part in the decisions that affect them. Surveillance policies, conditionalities and other requirements must be reviewed to ensure that they do not violate human rights obligations by imposing a disproportionate burden on those living in poverty. When collecting and processing information pertaining to beneficiaries, States shall ensure that they observe internationally accepted standards of privacy and confidentiality, and shall not disseminate such information to other authorities or use it for other purposes without the consent of the beneficiary;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Poverty
- Social & Cultural Rights
- Person(s) affected
- Families
- Year
- 2011
- Paragraph type
- Conclusion / Recommendation
Paragraph
Penalization of people living in poverty 2011, para. 73
- Paragraph text
- Often, States invoke grounds of public safety, health or security in an attempt to justify the restriction of human rights through penalization measures. However, human rights law establishes strict requirements for the imposition of limitations on individual rights. Any restriction on the enjoyment of human rights by those living in poverty must comply with several safeguards, including requirements that they be legally established, non discriminatory and proportionate, and have a legitimate aim. The burden falls upon States to prove that a limitation imposed upon the enjoyment of rights by those living in poverty is in conformity with international human rights law.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Health
- Poverty
- Person(s) affected
- All
- Year
- 2011
- Paragraph type
- Conclusion / Recommendation
Paragraph
Human rights based approach to recovery from the global economic and financial crises, with a focus on those living in poverty 2011, para. 80
- Paragraph text
- In several countries, the crises have demonstrated a clear need to maximize means of harnessing resources specifically for the realization of economic, social and cultural rights. States should identify additional sources of fiscal space to increase resources for social and economic recovery. From an array of options, States should particularly consider widening the tax base, improving the efficiency of tax collection and reprioritizing expenditures. These types of reforms could help States to achieve a more progressive, equitable and sustainable taxation regime while complying with a human rights framework.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Economic Rights
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2011
- Paragraph type
- Conclusion / Recommendation
Paragraph
Human rights based approach to recovery from the global economic and financial crises, with a focus on those living in poverty 2011, para. 84
- Paragraph text
- A human rights approach stipulates that legal and policy measures to strengthen the accountability and transparency of financial systems should be taken. In order for States to meet their duty to protect, the banking sector should be regulated to obligate banking institutions to serve the interests of society by, for example, ensuring access to credit without discrimination, especially those struggling under increased economic burdens. States should ensure adequate means of redress for those adversely affected by the actions taken by financial sector institutions, and adopt regulations that discourage harmful practices by providing for accountability mechanisms that penalize risky behaviours and prosecute perpetrators.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Economic Rights
- Equality & Inclusion
- Governance & Rule of Law
- Person(s) affected
- All
- Year
- 2011
- Paragraph type
- Conclusion / Recommendation
Paragraph
Unpaid care work and women's human rights 2013, para. 107
- Paragraph text
- Care users, caregivers and other stakeholders should be proactively supported to participate in the design, implementation and monitoring of care services and other relevant policies. States and other relevant branches of Government must build the capacity of unpaid caregivers to participate in decision-making processes, including by providing them with accessible, up-to-date information about their rights, and services and benefits available to them. Participatory mechanisms must be designed to be accessible to women living in poverty with unpaid care responsibilities, for example by providing on-site childcare at meetings.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Poverty
- Person(s) affected
- Children
- Women
- Year
- 2013
- Paragraph type
- Conclusion / Recommendation
Paragraph
Taxation and human rightss 2014, para. 81a
- Paragraph text
- [For the above-mentioned purpose, States should:] Actively pursue international cooperation in tax matters, working towards a multilateral regime for tax transparency that tackles tax abuse;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
Taxation and human rightss 2014, para. 81g
- Paragraph text
- [For the above-mentioned purpose, States should:] Adopt a framework that commits it to full disclosure of beneficial ownership of registered companies through national public registries;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
The right to participation of people living in poverty 2013, para. 84
- Paragraph text
- Government agencies and policymakers must be prepared to give value to the findings of participatory processes, critically examine their own practices and attitudes, and allow the necessary resources and time to enable people living in poverty to participate effectively. Instituting meaningful participation will require the State to relinquish unilateral control over some areas of policy traditionally seen as government prerogative, for example budgets. Similarly, while successful participation is frequently dependent on some form of State engagement, States should not seek to "own" all spaces of participation, and must protect and promote the role of NGOs and civil society.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Poverty
- Person(s) affected
- All
- Year
- 2013
- Paragraph type
- Conclusion / Recommendation
Paragraph
Marginality of economic and social rights 2016, para. 63
- Paragraph text
- A conception of human rights that implicitly accepts a radical hierarchical distinction between the two sets of rights - civil and political rights, and economic, social and cultural rights - is one that is fundamentally incompatible with international human rights law. Just as importantly, it offers no solution to the increasingly urgent challenges posed by radical and growing inequality and widespread material deprivation in a world of plenty. The economic and social rights agenda is thus too important, and its neglect has too many powerfully negative implications for the overall human rights enterprise, for it to be marginalized by mainstream actors and left to a handful of specialist groups to struggle to give it the place that law and justice demand.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- N.A.
- Year
- 2016
- Paragraph type
- Conclusion / Recommendation
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 55
- Paragraph text
- The leading human rights groups should thus engage actively with the Coalition for a Social Protection Floor, as well as taking their own targeted initiatives.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Social & Cultural Rights
- Person(s) affected
- All
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 56
- Paragraph text
- Advocacy at the national level is also essential. If a lowest common denominator approach continues to prevail at the international level, civil society actors and others need to concentrate their efforts more at the national level. That means advocacy in relation both to national social protection policies and to national policy vis-à-vis the international agenda in the field.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
The World Bank and human rights 2015, para. 70
- Paragraph text
- No outsider can prescribe an ideal recipe for the Bank to follow in adopting a human rights policy. There are many options and paths that could reasonably be taken. The Bank is a very special organization and it will need a carefully tailored policy that takes adequate account of the many concerns that will undoubtedly be expressed. Most of all, there needs to be a transparent discussion, based on carefully thought-through proposals.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Civil & Political Rights
- Governance & Rule of Law
- Person(s) affected
- All
- Year
- 2015
- Paragraph type
- Conclusion / Recommendation
Paragraph
Human rights based approach to recovery from the global economic and financial crises, with a focus on those living in poverty 2011, para. 96
- Paragraph text
- The Independent Expert urges G20 countries to give serious thought to the proposal by France to introduce a financial transaction tax, and welcomes the recent decision to commission an inquiry into the feasibility of implementing such a tax. A global consensus on a financial transaction tax would represent an historic decision to prioritize the most disadvantaged and marginalized and be a valuable means of assisting developing countries to meet obligations to ensure the full realization of all economic, social and cultural rights.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Economic Rights
- Governance & Rule of Law
- Person(s) affected
- All
- N.A.
- Year
- 2011
- Paragraph type
- Conclusion / Recommendation
Paragraph
Taxation and human rightss 2014, para. 79d
- Paragraph text
- [States must realize the full potential of tax collection as a tool to generate revenue for the fulfilment of human rights obligations and to redress discrimination and inequality. Human rights principles regarding participation, transparency, accountability and non-discrimination should be followed throughout the whole revenue-raising cycle. For this purpose, States should:] Carefully consider the income tax threshold to ensure that persons below or near the poverty line are not driven deeper into poverty by tax policies;
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Poverty
- Person(s) affected
- N.A.
- Year
- 2014
- Paragraph type
- Conclusion / Recommendation
Paragraph
Access to justice for people living in poverty 2012, para. 96
- Paragraph text
- [States should:] Expand the geographical reach of the justice system (police, prosecutors, courts, legal aid, etc.) in particular in rural and remote areas, by: Considering innovative measures such as mobile courts, one-stop justice shops, street clinics and homeless courts to increase practical access to justice for persons living in poverty, particularly the homeless and those living in rural communities
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Poverty
- Person(s) affected
- All
- Year
- 2012
- Paragraph type
- Conclusion / Recommendation
Paragraph
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. 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 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
Access to justice for people living in poverty 2012, para. 92
- Paragraph text
- Access to justice is essential for tackling poverty and protecting the human rights of persons living in poverty. Even mature democracies with well-functioning State institutions and technically inclusive and fair legal systems struggle to ensure de facto equal access to justice by those living in poverty. When the poor are unable to access justice equally and without discrimination, they are prevented from enjoying and claiming their human rights, and from seeking remedies to violations of their rights. This may exacerbate their situation, or frustrate their efforts to move out of poverty.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Equality & Inclusion
- Governance & Rule of Law
- Poverty
- Person(s) affected
- All
- Year
- 2012
- Paragraph type
- Conclusion / Recommendation
Paragraph
Access to justice for people living in poverty 2012, para. 96
- Paragraph text
- [States should:] Take strong measures to eliminate corrupt practices in the justice system and in law enforcement, including the solicitation of bribes; such measures might include legislation criminalizing all forms of corrupt acts, dedicating resources to policing and prosecuting corrupt officials, requiring judges to make declarations of the assets, improving the working conditions and salaries of police and judicial officers, and improving mechanisms to ensure the transparency of judicial processes
- 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
- Year
- 2012
- 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
The World Bank and human rights 2015, para. 77
- Paragraph text
- The starting point for any policy is to acknowledge that human rights are relevant to the twin goals of the Bank. Exactly how that relevance should manifest itself in different situations and policies is a matter to be explored and developed over time. It makes sense in such contexts to move with all deliberate speed. In the longer term, a change of culture within the Bank would be required, as has often been remarked in relation to safeguards and other concerns by internal evaluation mechanisms. When UNICEF adopted a policy grounded in the rights of the child, it took considerable time for the internal culture to change, just as it will in the case of others. Training will be an essential component, but if any organization is capable of mastering a new policy direction of this kind, it is the Bank.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Person(s) affected
- Children
- Year
- 2015
- Paragraph type
- Conclusion / Recommendation
Paragraph
The UN responsibility for the cholera outbreak in Haiti 2016, para. 79
- Paragraph text
- There are strong grounds for now issuing an apology and accepting responsibility. First, the element of doubt as to the responsibility of the United Nations for the introduction of cholera has been definitively removed. A series of scientific studies and statements subsequent to the issuance of the report of the independent panel of experts, as well as the experts' own later clarifications, leave no reasonable doubt and the United Nations position must reflect that reality. A policy that might arguably have been justified in years gone by is clearly no longer supported by the scientific facts.
- Body
- Special Rapporteur on extreme poverty and human rights
- Document type
- Special Procedures' report
- Topic(s)
- Governance & Rule of Law
- Health
- Person(s) affected
- All
- Year
- 2016
- 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