A/HRC/26/28 economic growth also exists; it requires the effective use of available resources,28 including potential resources that could be raised through reasonable efforts, such as taxation measures and international assistance and cooperation.29 Other areas are also critical for mobilizing resources, including debt and deficit financing, monetary policy and financial regulation.30 26. Although most provisions in the International Covenant on Economic, Social and Cultural Rights are considered subject to progressive realization, States that claim resource constraints have the burden of proof to show that every effort has been made to move towards the full enjoyment of economic, social and cultural rights as a matter of priority, and that they are truly unable rather than unwilling to meet these obligations. 31 This includes an obligation to “actively seek assistance” through international cooperation.32 27. 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. 33 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. 34 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.35 28. The obligation to progressively realize economic, social and cultural rights entails a prohibition of deliberate retrogression, namely, of measures that directly or indirectly lead to backwards steps in the enjoyment of rights. There is a strong presumption that such measures are in violation of human rights standards. States may only adopt such retrogressive measures if they can demonstrate that they have carefully considered all alternatives, including revenue-raising ones, and that they are duly justified by reference to the totality of the rights in the International Covenant on Economic, Social and Cultural Rights, in the context of the full use of the maximum available resources.36 The 28 29 30 31 32 33 34 35 36 8 Limburg Principles on the Implementation of the International Covenant on Economic, Social and Cultural Rights, art. 23. International Covenant on Economic, Social and Cultural Rights, art. 2, para. 1. Excessive debt servicing payments may, however, also undermine the ability of debtor countries to realize rights. See Radhika Balakrishnan, Diane Elson, James Heintz and Nicholas Lusiani, Maximum Available Resources & Human Rights: Analytical Report, Center for Women’s Global Leadership, June 2011. See also the reports of the Independent Expert on the effects of foreign debt and other related international financial obligations of States on the full enjoyment of all human rights, particularly economic, social and cultural rights. See for example Committee on Economic, Social and Cultural Rights general comment No. 14 (E/C.12/2000/4), para. 47. See the Guiding Principles on Poverty and Human Rights, para. 94; A/45/40, annex VI, para. 10; Official Records of the Economic and Social Council, 1995, Supplement No. 3 (E/1995/22), annex IV, Committee on Economic, Social and Cultural Rights general comment No. 5, para. 13; and E/C.12/1999/4, general comment No. 11, para. 11. E/1991/23, annex III, para. 10. Ibid. E/C.12/2007/1, paras.4-6. See also Committee on Economic, Social and Cultural Rights general comments No. 3 (E/1991/23, annex III), para. 12, No. 12 (E/C.12/1999/5), para. 28, and No. 14 (E/C.12/2000/4), para. 18. Committee on Economic, Social and Cultural Rights general comment No. 3 (E/1991/23, annex III) para. 9. See also general comments No. 13 (E/C.12/1999/10), para. 45, No. 14 (E/C.12/2000/4), para.