Endnotes 1 UNDP. (1991). UNDP Human Development Report, Financing Human Development, http://hdr.undp.org/en/reports/global/ hdr1991/chapters/. 2 See Article 4: “States Parties shall undertake all appropriate legislative, administrative, and other measures for the implementation of the rights recognized in the present Convention. With regard to economic, social and cultural rights, States Parties shall undertake such measures to the maximum extent of their available resources and, where needed, within the framework of international co-operation.” 3 See Article 4.2: “With regard to economic, social and cultural rights, each State Party undertakes to take measures to the maximum of its available resources and, where needed, within the framework of international cooperation, with a view to achieving progressively the full realization of these rights, without prejudice to those obligations contained in the present Convention that are immediately applicable according to international law.” 4 General Comment No. 5 (2003): General measures of implementation of the Convention on the Rights of the Child, http://www2.ohchr.org/ english/bodies/crc/comments.htm. 5 See, for example, CRC/C/KHM/2-3, CRC/C/SDN/CO/3-4, CRC/C/15/ Add.216, paragraph 15, and CRC/C/15/Add.205, paragraph 16. 6 See, for example, Working Group Paper 3: “States parties’ obligations: realizing economic, social and cultural rights. Are child rights a luxury during an economic crisis?,” prepared for the Celebration of the 20th Anniversary of the Adoption of the Convention on the Rights of the Child, http://www2.ohchr.org/english/bodies/ crc/docs/20th/BackDocWG3.doc. 7 Türk, D. (1992). “The realization of economic, social and cultural rights, Special Rapporteur on Economic and Social Rights,” (E/ CN.4/Sub.2/1992/16), http://www.unhchr.ch/huridocda/huridoca. nsf/%28Symbol%29/E.CN.4.Sub.2.1992.16.En?Opendocument. 8 Sepulveda, M. (2003). “The Nature of Obligations under the International Covenant on Economic Social and Cultural Rights,” Intersentia. 9 De Schutter, O. (2009). “Report of the Special Rapporteur on the right to food, Mission to Brazil,” (A/HRC/13/33/Add.6), paragraph 36, http://www.srfood.org/images/stories/pdf/ officialreports/20100305_a-hrc-13-33-add6_country-mission-brazil_ en.pdf. 10 “The Fiscal Space Challenge and Financing for MDG Achievements,” Chapter 5, http://content.undp.org/go/cms-service/stream/ asset/?asset_id=2223965. 11 The first four areas are commonly known as the fiscal diamond. See “The Fiscal Space Challenge and Financing for MDG Achievements,” Chapter 5, http://content.undp.org/go/cms-service/stream/ asset/?asset_id=2223965. 12 National Education Writer’s Association. (2003). “Money Matters: A Reporter’s Guide to School Finance,” page 1. 13 U.S. Department of Education. (1998). “Inequalities in Public School District Revenues,” National Center for Education Statistics. 14 The Education Trust. (2005). “The Funding Gap 2005: Low-Income and Minority Students Shortchanged by Most States.” 15 Hollingshead, A. (2010). “The Implied Tax Revenue Loss from Trade Mispricing,” Global Financial Integrity, Washington, D.C. 16 Estimates are from OECD data (http://stats.oecd.org). The member countries of the Development Assistance Committee (DAC) include Australia, Austria, Belgium, Canada, Denmark, Finland, France, Germany, Greece, Ireland, Japan, Italy, Luxembourg, Netherlands, New Zealand, Norway, Portugal, South Korea, Spain, Sweden, Switzerland, United Kingdom, and the United States. 17 For research on taxation and gender equity, see Grown, C. and Valodia, I., “Taxation and gender equity study on the gender impact of direct and indirect taxes,” http://www.idrc.ca/cfp/ev-154694-2011-DO_TOPIC.html. 18 Bird, R. (2010). “Taxation and Development,” Economic Premise, No. 34, World Bank. 19 http://www.oecd.org/document/35/0,3746, en_2649_34447_47515235_1_1_1_1,00.html. 20 Clay E., Geddes, M. and Natali L. (2009). “Aid Untying: Is it Working?,” Overseas Development Institute, London. 21 http://www.betteraid.org/en/betteraid-policy/betteraidpublications/policy-papers.html. 22 For more information, read the reports of the UN Independent Expert on the Effects of Foreign Debt on Human Rights, http://www2.ohchr. org/english/issues/development/debt/index.htm. 23 The “Comisión para la Auditoria Integral de la Crédito Publico (CAIC)” included national and international experts from the various goverment ministries and civil society organizations. The Commission’s final report in English is available at http://www. auditoriadeuda.org.ec/images/stories/documentos/Libro_CAIC_ English.pdf.zip. 24 Braunstein, E. and Heintz, J. (2008). Gender bias and central bank policy: employment and inflation reduction, International Review of Applied Economics, 22(2), 173-86. 25 Curz, M. and Walters, B. (2008). In the accumulation of international reserves good for development?, Cambridge Journal of Economics, 32, 665-81.