A/HRC/31/60 9. While human rights law does not necessarily imply a perfectly equal distribution of income and wealth, it does require conditions in which rights can be fully exercised. As a consequence, a certain level of distribution of resources is expected to guarantee individuals an equal enjoyment of the realization of their basic rights without resulting in discriminatory outcomes.13 When income inequality creates discriminatory outcomes, it becomes a human rights issue. States can make an important contribution to overcoming discrimination by ensuring equal opportunity for all members of society. However, the notion of equal opportunity resembles a myth in many countries and situations, and many people in the world do not have reasonable means for overcoming socioeconomic handicaps.14 10. Inequality implies a violation of the rights enshrined in the Covenant when a significant number of individuals within a society cannot enjoy minimum essential levels of each of the rights enumerated in the Covenant, while other individuals within the society have more than sufficient resources available to guarantee a basic enjoyment of those rights. The violation in such cases appears to be twofold: States may fail to meet their minimum core obligations and to mobilize maximum available resources for the progressive realization of rights, as explained below. 11. According to the views of the Committee on Social, Economic and Cultural Rights, when a significant number of individuals living in a State party are deprived of critical foodstuffs, essential primary health care, basic shelter and housing or the most indispensable forms of education, there is a prima facie case of failing to discharge its obligations under the Covenant. 15 It should be noted that the minimum income necessary for the enjoyment of such essential levels of economic, social and cultural rights may differ from one individual to the other — an aged and sick person may potentially need more resources to enjoy effective access to adequate health care and medication than a healthy young person — and from one country to the other. In essence, international human rights norms require States to ensure that all persons residing in their territory live in conditions of dignity. 12. States are furthermore obliged to use maximum available resources for the progressive realization of economic, social and cultural rights. Progressive realization implies that States have to ensure the enjoyment of minimum essential levels of rights on a non-discriminatory basis first and without retrogression. It is the view of the Independent Expert that States may also fail to use their maximum available resources if they neglect to undertake reasonable efforts to ensure domestic revenue generation and redistribution to address income inequality that violates human rights, such as if a State fails to address inequality through appropriate taxation or social policies. 16 13. To reduce the concept of “maximum available resources” to only those resources on the balance sheet of the treasury would be contrary to the purpose of the Covenant and the Universal Declaration of Human Rights, which guarantees to every person a life in dignity and freedom from fear and want. Maximum available resources also encompass those 13 14 15 16 See R. Balakrishnan, J. Heintz and D. Elson, “What does inequality have to do with human rights?”, Political Economy Research Institute, Working Paper Series No. 392 (2015), p. 16. J.E. Stiglitz, The Price of Inequality: How Today’s Divided Society Endangers Our Future (New York, W.W. Norton and Company, 2012), p. 18. See Committee on Economic, Social and Cultural Rights, general comment No. 3 on the nature of States parties’ obligations, para. 10. See “Política fiscal y derechos humanos en las Américas: movilizar los recursos para garantizar los derechos”, thematic report submitted by civil society organizations to the Inter-American Commission on Human Rights, October 2015. Available in Spanish from www.cesr.org/downloads/cidh_fiscalidad_ddhh_oct2015.pdf. 5

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