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TAXING FOR THE REALIZATION OF ECONOMIC, SOCIAL AND CULTURAL RIGHTS Olivier De Schutter May 2017 Institute for Interdisciplinary Research in Legal sciences (JUR-I) Centre for Philosophy of Law (CPDR) CRIDHO Working Paper 2017/1

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Taxing for the Realization of Economic, Social and Cultural Rights

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Authors: Olivier De Schutter

Rights Involved

Right to social security
Rights of women and girls

Issue

Accountability
Extraterritorial obligations
Participation
Progressive realization
Resource expenditure
Resource generation
Transparency

Year: 2017

Summary: Addresses the essential role of taxation policies in the obligation to use MAR to progressively realize ESCR. Seeks to define the normative framework that could guide the assessment by the Committee on ESCR of the tax policies of the States parties to the Covenant. It argues that four key norms could be taken into consideration in this regard. First, there is a need to expand the tax base in order to ensure that taxation, combined with other sources of public revenue, can fund public policies that support the realization of economic, social and cultural rights -- including access to healthcare, to education and to housing, but also to social security. Second, in order to speed up the reduction of poverty, to ensure effective enjoyment of economic and social rights for each individual, tax policies should be sufficiently progressive -- but there are different ways of defining and assessing this requirement of progressivity. Third, there is a need to step up efforts to combat tax evasion. Fourth, finally, the requirements of participation and of democratic accountability should be strengthened in the area of taxation. These components of a human rights-compliant tax policy are reviewed in turn, and the implications of each are discussed.

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O.DeSchutter - CRIDHO-WP-2017-29May 2017-.pdf
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Taxing for the Realization of Economic, Social and Cultural Rights

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