A/HRC/17/34/Add.2 C. Regressive taxation policies 50. As described above, the Government must ensure that taxation policies protect the most vulnerable from further disadvantage and do not take a disproportionate toll on those already experiencing poverty and exclusion. The independent expert notes with concern the introduction of the Universal Social Charge.38 51. While the independent expert encourages Ireland to rethink the extent to which taxation revenue is maximized in order to provide for the realization of economic, social and cultural rights, the Government must be vigilant in balancing the need to increase taxation revenue with its responsibilities to protect the most vulnerable and prevent against further engenderment of inequality. The independent expert welcomes the commitment of the new Government to review the Universal Social Charge and reduce some tax benefits, as well as ensure implementation of a minimum effective tax rate for very high income earners.39 D. Adopting employment activation policies 52. Widespread unemployment has been one of the most harmful consequences of the economic and financial crises in Ireland. By January 2011, 13.4 per cent of the population of Ireland were unemployed, 116,400 more people than in January 2009.40 This drastic increase has had many negative ramifications for Ireland’s economy and society, including a marked enlargement in the number of people relying on unemployment benefits and other forms of income support provided by the social protection system. 53. As a means of addressing the added burden on public expenditure generated by increased unemployment, Ireland has taken measures to implement new, and scale-up existing, employment and training activation schemes that require participants to participate in community employment or training programs in order to receive unemployment benefits. While the independent expert welcomes the Government’s efforts to tackle unemployment by addressing skills development and reinserting people into the labour market, she reminds the Government that employment activation policies must be implemented from a human rights approach. 54. States should recall the obligations of non-discrimination and equality which oblige them to ensure that activation policies do not represent a larger burden to certain individuals or groups in society, such as single parents and persons with disabilities. This is particularly important when individuals are required to enter the job market in times of recession and high unemployment. The State must also ensure that vulnerable groups have equal access to training programmes, and that gender concerns are taken into account. Considering that women undertake a disproportionately large share of child care and household tasks, measures must be in place to ensure that they are not unjustifiably excluded from programmes. Activation policies should be designed to increase the participation of women in the labour market, while enabling them (in particular, single mothers) to balance employment and parenting. Employment schemes and training programmes must provide child-care and after-school facilities. Furthermore, activation policies should be complemented by participatory mechanisms through which individuals can provide feedback and input. Information about activation policies must be widely 38 39 40 NRP, p. 93; and PGNR, p. 16. PGNR, p. 16. CSO, Live Register, January 2011, p. 6. 13