Chapter 3: Sources for mobilising resources Governments have a variety of policy options for mobilising resources for human rights compliance, including increasing tax revenues, seeking more aid, eliminating illicit financial flows, borrowing or restructuring debt, and adopting more accommodative macroeconomic policies. In reviewing states’ compliance with the obligation to mobilise resources, human rights monitoring bodies have not yet explored all possible alternatives. The following analysis focuses on issues that treaty bodies and special procedures have examined. Thus, it is not a comprehensive or systematic analysis of the sources of resources. As examined below, there are still several sources that human rights monitoring bodies are yet to address, while others have been subject to cursory examination. 3.1 Taxation Taxes are the resource mobilisation source to which human rights monitoring bodies have paid the greatest attention. This is not surprising, considering the important role that taxes play as an effective tool for domestic revenue collection, resource redistribution and for moving away from foreign aid dependency. In general, treaty bodies and special procedures consider that ‘maximum available resources’ include those that could potentially be collected through taxation. However, monitoring bodies’ overall analysis is not yet comprehensive (eg, some areas are not covered) or consistent (eg, they do not systematically address taxation issues and some issues have only been addressed on rare occasions). Still, in recent years, it has been possible to identify some emerging areas of agreement – thanks in particular to the work of a few special procedures mandate-holders who have addressed the topic in their thematic reports, as well as CESCR efforts that have lent increased attention to the topic in Concluding Observations, statements and in its latest General Comment (ie, the General Comment of 24 June 2017). Some special rapporteurs and the CESCR have referred to taxation as an effective tool for rightsrealisation revenue generation; strengthening governance, accountability and participation in public affairs; and taking on non-discrimination while reducing wealth inequalities.159 Several human rights monitoring bodies have noted the advantages of mobilising domestic resources through taxation over external resource mobilisation.160 ‘The more a state can rely on domestic rather 159 See, eg, ‘Report of the Special Rapporteur on poverty, Magdalena Sepúlveda Carmona’ (2014) UN Doc A/HRC/26/28 and ‘Report of the Special Rapporteur on poverty, Philip Alston’ (Extreme inequality and human rights) (2015) UN Doc A/HRC/29/31. See also E/C.12/CRI/CO/5 (2015), para 15 and E/C.12/TUN/CO/3 (2016), para 15. 160 See, eg, CESCR, Concluding Observations Kenya E/C.12/KEN/CO/2-5, para 18 and ‘Report of the Special Rapporteur on housing, Raquel Rolnik’ (2010) UN Doc A/HRC/13/20/Add 3. 50 The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies   December 2017