When are resources available? From the current interpretation of available resources provided by treaty bodies and special procedures, it seems clear that states have more than just a static or fixed quantity of resources and fiscal space.38 Some have interpreted the obligation to include the amount of resources that a state could reasonably develop, but has not yet developed, among available resources. Some special procedures have pointed out that the determination of available resources may well involve looking beyond those resources on the balance sheet of the treasury to also encompass those that ‘a State can reasonably generate through adequate, appropriate and fair taxation of individuals and corporations or through the levying of tariffs’.39 Increasingly, treaty-monitoring bodies are interpreting resources broadly and assessing states’ compliance to this obligation not only in reference to what they can do with existing resources, but also requiring them to take all necessary steps to mobilise resources.40 Yet, to move forward, treatymonitoring bodies will need to pay more attention to such policy choices as a government may have to mobilise factors of production to their full potential, as well as systematically ask states what they are doing to preserve and expand their assets. This includes going beyond, say, natural resources or requests for foreign aid, and applying this criterion to other assets, including human capital. Is resource mobilisation relevant only to economic, social and cultural rights? It is important to note that, while provisions regarding resource mobilisation are included in human rights treaties only in reference to economic, social and cultural rights, today it is beyond question that compliance with all human rights, including civil and political rights, requires state resource allocation. Traditional civil and political rights, such as the right to due process, fair and equitable elections and respect for freedom of information, all require adequately funded institutions and, by extension, resources. All human, civil, economic, political, social and cultural rights impose a range of obligations (obligations to respect, protect and fulfil) that require state involvement and resources for their implementation, if at a different level. In recent years, human rights monitoring bodies have increased attention to provisions related to the obligation to take steps and devote maximum available resources, articulating them more clearly as an obligation to mobilise resources. Recently, the CESCR has lent more attention to domestic resource mobilisation, including through taxation, and its 2017 General Comment (General Comment No 24 of 23 June 2017) even addressed the issue directly. This stands in sharp contrast to the Committee’s previous focus, which lent more attention to developing states’ obligation to mobilise resources from international sources (ie, seeking international assistance and cooperation).41 38 ‘Fiscal space’ is government flexibility regarding spending choices. It can be further defined as the space in a government budget that allows it to provide resources for a desired purpose without jeopardising the sustainability of its financial position or overall economic stability. 39 ‘Report of the Independent Expert on foreign debt, Juan Pablo Bohoslavsky’ (2016) UN Doc A/HRC/31/60, para 13. 40 Radhika Balakrishnan et al, Maximum Available Resources & Human Rights: Analytical Report (Center for Women’s Global Leadership 2011). 41 Nico Schrijver and Virginia Bras Gomes, IBAHRI-FES-Geneva Academy Expert meeting, 11 June 2016. 30 The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies   December 2017