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PUBLIC BUDGET ANALYSIS FOR THE REALIZATION OF ECONOMIC, SOCIAL AND CULTURAL RIGHTS: CONCEPTUAL FRAMEWORK AND PRACTICAL IMPLEMENTATION Olivier De Schutter 10 July 2017 1

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Public Budget Analysis for the Realization of Economic, Social and Cultural Rights: Conceptual Framework and Practical Implementation

Articles and Commentary

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Authors: Olivier De Schutter

Rights Involved

Right to adequate housing
Right to adequate standard of living
Right to development
Right to education
Right to food
Right to health
Right to social security
Right to water and sanitation
Rights of indigenous peoples
Rights of persons with disabilities
Rights of women and girls

Issue

Accountability
Extraterritorial obligations
Minimum core obligations
Non-discrimination
Non-retrogression
Participation
Progressive realization
Resource allocation
Resource expenditure
Resource generation
Transparency

Year: 2017

Summary: Discusses how the Committee on ESCR has sought to clarify the content of the duty to devote MAR to the progressive realization of the Covenant rights. Argues that the four "constitutional background norms" that the Committee has relied on in assessing the budgetary choices of States--the duty of non-retrogression, the priority to be given to the fulfillment of core obligations, and the requirements of non-discrimination and of participation--remain insufficient to provide monitoring bodies with the tools allowing them to examine whether the States parties comply with the duty of progressive realization of Covenant rights. Discusses approaches that seek to dispense with the need to measure whether State efforts to fulfill ESCR are sufficient to comply with the "progressive realization" clause. Proposes a simple conceptual framework emphasizing the need to consider resource mobilization jointly with spending, and to relate both dimensions to outcomes. Discusses the implications of the resources-spending-outcomes framework, examining in turn resource mobilization and the definition of spending priorities. Discusses State revenue in particular from the royalties from the exploitation of natural resources; taxation; and requests for international support through development assistance or financial loans. Examines State spending choices, reviewing the various attempts that have been made in the academic literature to define how such choices should be assessed.

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Olivier De Schutter - Taxing and Spending10.7.2017.pdf
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