Consejos de búsqueda
ordenados por
30 listados de 1262 Entidades
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 16
- Paragraph text
- Important initiatives include Bolsa Familia and Brasil Sem Miséria in Brazil, Oportunidades in Mexico, Asignación Universal por Hijo para protección social in Argentina, a social transfer scheme in Zambia, the National Rural Employment Guarantee Scheme in India, the Productive Safety Nets programme in Ethiopia, a universal pension scheme in Namibia and the provision of universal access to basic health services in Thailand. The programme in Brazil has grown from covering 3.6 million families in 2003 to 13.8 million in 2012, while a solidarity-based pension system in Chile went from 560,000 beneficiaries in 2008 to 1.1 million in 2012. In China, the Di bao reforms aim to create social insurance and assistance programmes to protect the entire population against economic insecurity and physical infirmity. Overall, there has, as the World Bank observes, been "an exponential growth in social safety nets, especially cash-based programs".
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Economic Rights
- Governance & Rule of Law
- Health
- Personas afectadas
- Families
- Año
- 2014
Párrafo
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;
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Governance & Rule of Law
- Personas afectadas
- N.A.
- Año
- 2014
Párrafo
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;
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Governance & Rule of Law
- Personas afectadas
- N.A.
- Año
- 2014
Párrafo
Taxation and human rightss 2014, para. 17
- Paragraph text
- Revenue collection is a critical tool for States in tackling and redressing systemic discrimination and ensuring equal access to economic, social and cultural rights. In order to redress structural inequalities, including gender inequalities, States should evaluate the differential impact of existing and proposed fiscal policies on different groups, in particular those who suffer from structural discrimination. For example, certain tax arrangements that directly or indirectly disincentivize women's participation in the labour force or promote the male bread-winner family model could threaten women's enjoyment of human rights. Meanwhile, a State with a very narrow tax base or that fails to tackle tax evasion may result in its inability to fund social protection or adequate and accessible public services, a situation that is likely to create or entrench inequalities.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Equality & Inclusion
- Governance & Rule of Law
- Personas afectadas
- Women
- Año
- 2014
Párrafo
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.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Equality & Inclusion
- Governance & Rule of Law
- Poverty
- Social & Cultural Rights
- Personas afectadas
- All
- Año
- 2014
Párrafo
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 53
- Paragraph text
- International civil society groups should mobilize effectively and in coalition with groups in other sectors to advocate and promote the Social Protection Floor Initiative. While the Center for Economic and Social Rights joined with a range of other groups, including Amnesty International, to call for a commitment to social protection floors in the sustainable development goals, the great majority of international human rights groups have said little and done less on the issue. It is essential to acknowledge that extreme poverty, which continues to afflict hundreds of millions of people, is a negation of all human rights. International civil society groups in the human rights field fight valiantly to eliminate torture, to reduce and expose extrajudicial executions, to reduce violence against women, to outlaw discrimination and the oppression of minorities and so on, but if the elimination of extreme poverty is not a central part of the collective human rights vision, it is a highly selective battle that is being fought.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Equality & Inclusion
- Governance & Rule of Law
- Poverty
- Personas afectadas
- Ethnic minorities
- Women
- Año
- 2014
Párrafo
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.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Governance & Rule of Law
- Social & Cultural Rights
- Personas afectadas
- N.A.
- Año
- 2014
Párrafo
Taxation and human rightss 2014, para. 79j
- Paragraph text
- [States must realize the full potential of tax collection as a tool to generate revenue for the fulfilment of human rights obligations and to redress discrimination and inequality. Human rights principles regarding participation, transparency, accountability and non-discrimination should be followed throughout the whole revenue-raising cycle. For this purpose, States should:] Institute fully transparent public oversight over the granting and monitoring of tax incentives, and conduct periodic assessments of social benefits and human rights compliance, informed by broad public participation, especially by individuals who will be most affected; and refrain from granting fixed-term tax holidays and tax stability agreements that may undermine accountability for evolving impact on human rights;
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Governance & Rule of Law
- Personas afectadas
- N.A.
- Año
- 2014
Párrafo
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;
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Gender
- Governance & Rule of Law
- Personas afectadas
- N.A.
- Año
- 2014
Párrafo
Taxation and human rightss 2014, para. 33
- Paragraph text
- When acting as a member of an international organization, a State remains responsible for its own conduct in relation to its human rights obligations within and outside its territory. This includes identifying the possible human rights impact of measures agreed at the international level, including the impact on persons living in poverty. Therefore, when a State makes decisions about loans as a member of an international financial institution, careful consideration of human rights obligations would mitigate against imposing conditions regarding fiscal policies that may jeopardize the human rights of the borrower State's population or undermine that State's ability to use maximum available resources to realize economic, social and cultural rights.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Economic Rights
- Governance & Rule of Law
- Poverty
- Personas afectadas
- All
- N.A.
- Año
- 2014
Párrafo
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.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Economic Rights
- Equality & Inclusion
- Social & Cultural Rights
- Personas afectadas
- All
- Año
- 2014
Párrafo
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.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Governance & Rule of Law
- Personas afectadas
- N.A.
- Año
- 2014
Párrafo
Taxation and human rightss 2014, para. 53
- Paragraph text
- Income distribution and its management through taxation also have a crucial relationship with democracy. Growing income disparities can serve to polarize and fragment societies, which can ultimately lead to alienation and social unrest.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Personas afectadas
- N.A.
- Año
- 2014
Párrafo
Taxation and human rightss 2014, para. 29
- Paragraph text
- States have a duty to provide international assistance and cooperation commensurate with their capacities, resources and influence, as established in Articles 55 and 56 of the Charter of the United Nations and in several international human rights treaties. Particularly important are the obligations of international assistance and cooperation enshrined in the International Covenant on Economic, Social and Cultural Rights (arts. 2, para. 1 and 1, para. 1), the Convention on the Rights of the Child (art. 4) and the Convention on the Rights of Persons with Disabilities (art. 32), on the basis of the recognition that some countries will not be able to achieve the full realization of economic, social and cultural rights if other countries in a position to assist do not do so.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Equality & Inclusion
- Governance & Rule of Law
- Social & Cultural Rights
- Personas afectadas
- Persons with disabilities
- Año
- 2014
Párrafo
Taxation and human rightss 2014, para. 38
- Paragraph text
- Taxation policies also have the potential to reduce income and wealth inequalities, depending on their level and progressiveness. This is a crucial goal, because inequalities have been shown to slow the pace of poverty reduction, create intergenerational poverty traps through uneven access to health and education, and increase the vulnerability of societies to economic crises. Some research has shown that improvement in income distribution is the key channel for poverty reduction. In most economies, the redistribution achieved through income taxes is even higher than for means-tested social transfers.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Economic Rights
- Poverty
- Personas afectadas
- N.A.
- Año
- 2014
Párrafo
Taxation and human rightss 2014, para. 49
- Paragraph text
- Tax structures also affect other types of inequality; for instance, tax structures frequently discriminate against women directly or indirectly, for example by assuming women's income to be supplemental to their household. This actively disincentivizes wage-earning and therefore could reduce participation in the labour market by women, potentially threatening their right to work. Policymakers should be aware of the extent to which tax policies, such as the treatment of income derived from jointly-owned assets of married couples, strengthen or break down gender inequalities, or discriminate against different types of households.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Personas afectadas
- Women
- Año
- 2014
Párrafo
Taxation and human rightss 2014, para. 47
- Paragraph text
- Overall, high tax rates for goods and services and low rates for income, wealth and property bring about inequitable and discriminatory outcomes; indeed, it has been shown that the negative effect of indirect taxes on the income of people living in or on the verge of poverty can be greater than the positive effect of cash transfers. Such regressive tax structures also restrict the redistributive aspect of social programmes, resulting in them effectively being funded by the very persons whom they seek to benefit. Thus, although each country's situation is different, the higher the prevalence of regressive taxes in the mix of revenue-raising sources, the more likely it is that a State will run afoul of the principles of equality and non-discrimination and that the minimum essential enjoyment of rights by the poorest will be threatened.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Equality & Inclusion
- Poverty
- Personas afectadas
- N.A.
- Año
- 2014
Párrafo
Taxation and human rightss 2014, para. 52
- Paragraph text
- In the same vein, the more a State can rely on domestic rather than external resource mobilization for its financing, the more it will be able to deploy sustainable development strategies and policies that are responsive to the needs of its people and accountable to them. Therefore, a sustainable base of domestic revenue becomes an enabling factor to exercise the right to self-determination and the right of all persons to take part in the conduct of public affairs. In this regard, it will also be crucial to build public confidence that these resources are being well used by, for example, increasing public participation and oversight of budgeting and expenditure.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Economic Rights
- Governance & Rule of Law
- Personas afectadas
- All
- N.A.
- Año
- 2014
Párrafo
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 34
- Paragraph text
- The fact that none of these instruments refers per se to a "right to social protection" raises the question as to whether it should be considered an existing human right, or a new one. In the past, States have understandably been very sensitive about claims that new rights have emerged without requiring specific endorsement by the international community. In this instance, the standard approach of commentators is best summed up in the formulation that: "Social protection is a human right, enshrined in multiple sources of international law." In other words, no claims are needed for novelty, nor is it necessary to argue that the whole is more than the sum of the parts. The right to social protection is thus no more than a combination of the right to social security and the right to an adequate standard of living. Nevertheless, the packaging of those two rights into a single concept is important, both because it highlights the synergy between them and facilitates the development of a package of measures to achieve their shared objectives.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Equality & Inclusion
- Governance & Rule of Law
- Social & Cultural Rights
- Personas afectadas
- N.A.
- Año
- 2014
Párrafo
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 23e
- Paragraph text
- [At the international level, definitional issues continue to be controversial, especially in terms of whether social protection floors should be seen as a matter of human rights and whether they should be universal and unconditional. Before examining those dimensions, it is appropriate to take note of the approach reflected in ILO recommendation No. 202. As the culmination of many initiatives, both within and well beyond the ILO context, it has become the principal benchmark against which social protection floors should be designed, implemented and evaluated. The main elements of recommendation No. 202 are as follows:] The basic guarantees should be established by law;
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Governance & Rule of Law
- Social & Cultural Rights
- Personas afectadas
- N.A.
- Año
- 2014
Párrafo
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 23g
- Paragraph text
- [At the international level, definitional issues continue to be controversial, especially in terms of whether social protection floors should be seen as a matter of human rights and whether they should be universal and unconditional. Before examining those dimensions, it is appropriate to take note of the approach reflected in ILO recommendation No. 202. As the culmination of many initiatives, both within and well beyond the ILO context, it has become the principal benchmark against which social protection floors should be designed, implemented and evaluated. The main elements of recommendation No. 202 are as follows:] While social protection floors should be financed by national resources, international support should be available when needed.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Governance & Rule of Law
- Social & Cultural Rights
- Personas afectadas
- N.A.
- Año
- 2014
Párrafo
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.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Governance & Rule of Law
- Poverty
- Social & Cultural Rights
- Personas afectadas
- All
- Año
- 2014
Párrafo
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.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Equality & Inclusion
- Governance & Rule of Law
- Social & Cultural Rights
- Personas afectadas
- All
- Año
- 2014
Párrafo
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 23c
- Paragraph text
- [At the international level, definitional issues continue to be controversial, especially in terms of whether social protection floors should be seen as a matter of human rights and whether they should be universal and unconditional. Before examining those dimensions, it is appropriate to take note of the approach reflected in ILO recommendation No. 202. As the culmination of many initiatives, both within and well beyond the ILO context, it has become the principal benchmark against which social protection floors should be designed, implemented and evaluated. The main elements of recommendation No. 202 are as follows:] Protection is to be universal, rather than selective and is to be aimed at "preventing or alleviating poverty, vulnerability and social exclusion";
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Equality & Inclusion
- Governance & Rule of Law
- Poverty
- Social & Cultural Rights
- Personas afectadas
- N.A.
- Año
- 2014
Párrafo
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 24
- Paragraph text
- The health-care guarantees of social protection floors have been greatly reinforced by a separate but closely linked initiative emerging from WHO to promote universal health coverage. That concept has been defined in a way that makes it directly compatible with and complementary to the Social Protection Floor Initiative and was endorsed by the General Assembly in resolution 67/81. In elaborating on this concept, the World Health Assembly has consistently made reference to the right to health, underlined the centrality of universal health care in the post-2015 agenda and emphasized the "the importance of accountability through regular assessment of progress".
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Equality & Inclusion
- Governance & Rule of Law
- Health
- Personas afectadas
- All
- Año
- 2014
Párrafo
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 33
- Paragraph text
- The Social Protection Floor Initiative is not merely relevant to human rights; it is firmly rooted within the rights framework. In its report, the Social Protection Floor Advisory Group described the basic concept as being anchored in shared principles of social justice and in the human rights to social security and to an adequate standard of living. In terms of legal foundations, it added that: "The right of individuals to provision by way of social protection is articulated specifically in a number of international instruments, notably the Universal Declaration of Human Rights and the International Covenant on Economic, Cultural and Social Rights." ILO recommendation No. 202 is very specific in "reaffirming that the right to social security is a human right" and in underscoring the relevance of articles 22 and 25 of the Declaration and articles 9, 11, and 12 of the Covenant.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Governance & Rule of Law
- Social & Cultural Rights
- Personas afectadas
- All
- N.A.
- Año
- 2014
Párrafo
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 38
- Paragraph text
- Third, the Initiative, as reflected in ILO recommendation No. 202 closely mirrors the view expressed by the Committee on Economic, Social and Cultural Rights in its general comment No. 3 (1990) on the nature of States parties' obligations that "a minimum core obligation to ensure the satisfaction of, at the very least, minimum essential levels of each of the rights is incumbent upon every State party." While the minimum core concept has been developed primarily at the national level in the context of judicial approaches, the original intention of the Committee was that a minimum core would be set at the national level by the political authorities and its adequacy would subsequently be subjected to political contestation through the exercise of civil and political rights by those affected.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Equality & Inclusion
- Governance & Rule of Law
- Social & Cultural Rights
- Personas afectadas
- N.A.
- Año
- 2014
Párrafo
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 52
- Paragraph text
- Third, technocratic solutions, no matter how innovative and data-driven, will not work unless they are genuinely empowering of those whom they purport to help. In that regard, extreme poverty is a classic case study in the centrality of human dignity as a guiding principle of human rights. The poor, we have too often been told by our politicians and others, are usually to blame for their own plight, whether because of laziness, incompetence, mendacity, or whatever. Those unjustified stereotypes provide yet another justification for preferring technocratic approaches through which we measure the poor and work out how we are going to make minimal provision for them, at least in the long term. As Keynes reminded us, in the long term we are all dead. Those living in extreme poverty will be dead even more quickly, so that long-term solutions may be little more than an illusion. Short-term empowerment and respect are what is needed. We need to reassert a common humanity, shared responsibilities and the centrality of human dignity.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Equality & Inclusion
- Poverty
- Personas afectadas
- All
- Año
- 2014
Párrafo
The implementation of the right to social protection through the adoption of social protection floors 2014, para. 61
- Paragraph text
- One of the most prominent proponents of social protection floors and a principal drafter of ILO recommendation No. 202 has called for the drafting of a "United Nations convention on national floors for social protection," on the grounds that this would "create a much more durable instrument than development goals that have to be revised every few decades". While appealing on the face of it, the proposal will certainly fall foul of the clearly demonstrated leeriness of States about creating new human rights treaties. More importantly, it takes insufficient account of the role currently and potentially played by the International Covenant on Economic, Social and Cultural Rights and the treaty body monitoring its implementation. An alternative therefore would be to propose the drafting of an optional protocol to the Covenant. However, aside from the cost and time involved in such an initiative, there is a strong general argument that new instruments should not risk making optional what is already mandatory - in this case the right to social protection under the Covenant.
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Governance & Rule of Law
- Social & Cultural Rights
- Personas afectadas
- N.A.
- Año
- 2014
Párrafo
Taxation and human rightss 2014, para. 79h
- Paragraph text
- [States must realize the full potential of tax collection as a tool to generate revenue for the fulfilment of human rights obligations and to redress discrimination and inequality. Human rights principles regarding participation, transparency, accountability and non-discrimination should be followed throughout the whole revenue-raising cycle. For this purpose, States should:] Take measures to build the capacity of all people to understand fiscal policy options, and establish inclusive mechanisms to ensure that they are actively engaged in devising the most appropriate policy options;
- Organismo
- Special Rapporteur on extreme poverty and human rights
- Tipo de documento
- Special Procedures' report
- Temas
- Governance & Rule of Law
- Personas afectadas
- N.A.
- Año
- 2014
Párrafo