A/HRC/31/61 to build capacity to help developing countries respond to the problems of tax abuse, but also to address the underlying, systematic causes of tax abuse and the policies and regulations that make it possible in the first place. It is important to recall here that raising tax revenue is not an end in itself, but rather a tool for development and the fulfilment of human rights. Governments that face difficulties in trying to address illicit financial flows must still ensure that tax systems are progressive and do not increase inequalities. IV. Human rights obligations and tax abuse 37. As discussed by both the former Independent Expert on foreign debt, Cephas Lumina, and the former Special Rapporteur on extreme poverty, Magdalena Sepúlveda Carmona, international human rights instruments provide certain legal obligations that should guide the response to the problem of tax abuse. 32 A. Maximum available resources 38. Under article 2 (1) of the International Covenant on Economic, Social and Cultural Rights, each State Party “undertakes to take steps, individually and through international assistance and cooperation, especially economic and technical, to the maximum of its available resources, with a view to achieving progressively the full realization of the rights recognized … by all appropriate means, including particularly the adoption of legislative measures”. 39. Part of the abovementioned obligation is the requirement to secure and devote the maximum available resources for the progressive realization of human rights. That means not only that Governments must use existing resources effectively, but also that, when necessary, they must increase revenue in equitable and non-regressive ways.33 Moreover, as elaborated by the Committee on Economic, Social and Cultural Rights, each State party has an immediate obligation to ensure the satisfaction of, at the very least, minimum essential levels of all economic, social and cultural rights, and must demonstrate that every effort has been made to use all the resources at its disposal, to satisfy as a matter of priority those minimum obligations.34 In other words, Governments that enact austerity measures without first looking out for any other way to raise revenue might not be acting in accordance with the Covenant, if such measures are regressive, result in discriminatory outcomes or deprive people of gaining access to minimum essential levels of rights. As the Special Rapporteur on extreme poverty argues, that includes resources that could potentially be collected through taxation, or tackling tax evasion and other illicit financial flows (see A/HRC/26/28, para. 27). B. International assistance and cooperation 40. The obligation of States to provide international assistance and cooperation is enshrined in article 2 (1) of the International Covenant on Economic, Social and Cultural 32 33 34 See A/HRC/22/42, A/HRC/25/52 and A/HRC/26/28. See R. Balakrishnan et al, Maximum Available Resources and Human Rights, Center for Women’s Global Leadership (Rutgers University, New Brunswick, New Jersey, 2011). See Committee on Economic, Social and Cultural Rights, general comment No. 3 on the nature of States parties’ obligations, para. 10.; and statement of the Committee on Economic, Social And Cultural Rights, (E/C.12/2007/1). 11