Mobilising resources in compliance with equality and non-discrimination principles Based on work by treaty bodies and special procedures, resource mobilisation should be done in a manner that respects equality and non-discrimination principles.117 The CRC has reiterated the need to mobilise resources for all children’s rights and in an equitable manner.118 The Special Rapporteur on extreme poverty expanded these principles’ application to states’ tax-collection activities. ‘The rights to equality and to non-discrimination should be respected in all State revenue-raising policies. Thus, any action or omission by the State in this area must not discriminate, either directly or indirectly, against any individual or group (including on the basis of race, gender, disability or economic and social status) or perpetuate discrimination and inequality… In revenue collection, compliance with these rights may require states to set up a progressive tax system with real redistributive capacity that preserves, and progressively increases, the income of poorer households. It also implies that affirmative action measures aimed at assisting the most disadvantaged individuals and groups that have suffered from historical or persistent discrimination, such as well-designed subsidies or tax exemptions, would not be discriminatory. In contrast, a flat tax whereby all people are required to pay an equal proportion of their income would not be conducive in achieving substantive equality, as it limits the redistributive function of taxation…’119 Other special procedures have taken a similar approach.120 In his report on Brazil, the Special Rapporteur on the right to food noted that ‘the tax structure in Brazil remains highly regressive. Tax rates are high for goods and services and low for income and property, bringing about very inequitable outcomes.’ Thus, he noted this ‘regressive system of taxation seriously limits the redistributive aspects of the [Zero Hunger] programmes’.121 In reference to schools funded through subnational budgets, the Special Rapporteur on education noted that the state must ensure that differences in revenues collected locally do not result in education-level inequalities between different regions of the same country.122 Resource mobilisation and inequality As stated, resource mobilisation should be done in compliance with equality and non-discrimination principles, but such mobilisation can at the same time be used by states when taking on and redressing systemic discrimination and ensuring equal access to economic, social and cultural rights. 117 ‘Report of the Special Rapporteur on poverty, Magdalena Sepúlveda Carmona’ (2014) UN Doc A/HRC/26/28, para 16. 118 CRC, General Comment No 19 (2016) UN Doc CRC/C/GC/19, para 11. 119 ‘Report of the Special Rapporteur on poverty, Magdalena Sepúlveda Carmona’ (2014) UN Doc A/HRC/26/28, paras 13–15 (footnotes omitted). 120 See, eg, ‘Report of the Independent Expert on foreign debt, Juan Pablo Bohoslavsky’ (2016) UN Doc A/HRC/31/60. 121 ‘Report of the Special Rapporteur on food, Mission to Brazil’ (2010) A/HRC/13/33/Add.6, para 36. 122 ‘Report of the Special Rapporteur on education, Kishore Singh’ (2011) UN Doc A/66/269, para 46. December 2017   The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies 43