Chapter 4 | Page 141 This inquiry aims at three main outcomes. First, macroeconomic elements of domestic resource mobilisation and their general application are examined and three main types of public sector revenue are identified. The objective of this section is to draw out relevant economic concepts that support the argument for increased attention to fiscal and monetary policy dimensions of State resources from the perspective of ESC rights obligations. This analysis demonstrates that, through the creation of a diversified fiscal policy space, including broader elements of taxation, non-tax revenue, and debt and deficit financing, the State can significantly enhance its capacity to generate revenue needed for the realisation of ESC rights obligations. The next section addresses the challenges and policy options available to States in maximising domestic resources and constructs basic indicators that can be employed to identify State policy efforts in this area. These indicators represent common policy options and monitoring strategies available to the State in maximising domestic revenue. The subsequent section addresses a number of practical issues arising out of domestic resource mobilisation, using a qualitative analysis of State Periodic Reports under the ICESCR as well as a case study on the Maldives. These qualitative analyses are built around the indicators in order to demonstrate their applicability and practicality. The chapter concludes with a discussion of policy implications. 4.2 IDENTIFYING PUBLIC SECTOR REVENUE SOURCES As noted in Chapter 1, human rights scholars are increasingly emphasising the importance of enriching the debate on ESC rights obligations through input from diverse disciplines, particularly economics.2 Such an integrated approach 2 For example see, Rhoda E Howard-Hassmann, 'Reply to Paul O’Connell’s Article on Neoliberal Globalisation and Human Rights' (2009) 9(1) Human Rights Law Review 127-133, 131; Dan Seymour and Jonathan Pincus, 'Human Rights and Economics: The Conceptual Basis for their Complementarity' (2008) 26(4) Development Policy Review 387-405, 389; Sanjay G Reddy, 'Economics and Human Rights: A Non-conversation' (2011) 12(1) Journal of Human Development and Capabilities: A Multi-Disciplinary Journal for PeopleCentered Development 63-72, 67.

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