When are resources available? Is resource mobilisation relevant only to economic, social and cultural rights? 30 The obligation to seek and provide international assistance and cooperation 32 Obligations of ‘those in a position to assist’ 33 Obligations for those in need of resources: seeking international assistance and cooperation 35 2.2 Obligations related to resource mobilisation 36 The obligation to continuously improve conditions 36 The non-retrogression obligation 37 The obligation to accord a degree of human rights priority to resource allocation 38 The obligation to monitor rights realisation and devise implementation strategies and programmes 40 The obligation to ensure minimum core obligations 41 2.3 Resource mobilisation guiding principles Equality and non-discrimination 42 42 Mobilising resources in compliance with equality and non-discrimination principles 43 Resource mobilisation and inequality 43 Transparency 45 Participation 45 Accountability 46 Sustainability 46 Efficiency/effectiveness 47 Cooperation 47 2.4 Concluding observations Chapter 3: Sources for mobilising resources 3.1 Taxation 2 30 48 50 50 Devoting maximum available resources 51 Taking on discrimination and addressing inequalities 52 Ensuring substantive gender equality 54 The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies   December 2017