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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