4 C E N T E R F O R WO M E N ' S G LO B A L L E A D E R S H I P • Governments that introduce regressive measures, such as cuts in expenditure on ESCR, must show that they have used the maximum of available resources to avoid taking such a step. • Governments must do all they can to secure international assistance where national resources are inadequate to realize ESCR. Her conclusion points to the importance of resource mobilization, as well as of expenditure policy and international assistance. Olivier de Schutter, the Special Rapporteur on the Right to Food, in his 2009 report on Brazil, draws attention to the role of taxes in fulfilling the obligation to using the ‘maximum available resources’: The tax structure in Brazil remains highly regressive. Tax rates are high for goods and services and low for income and property, bringing about very inequitable outcomes. [ … ] while the social programmes developed under the “Zero Hunger” strategy are impressive in scope, they are essentially funded by the very persons whom they seek to benefit, as the regressive system of taxation seriously limits the redistributive aspect of the programmes. Only by introducing a tax reform that would reverse the current situation could Brazil claim to be seeking to realize the right to adequate food by taking steps to the maximum of its available resources. 9 The human rights community has recognized the importance of government revenues, including taxation and official development assistance, to the concept of maximum available resources. Economists would agree that resource availability for realizing human rights depends on expenditure, aid and taxation, but also point to the possibility of borrowing and running a budget deficit. Some economists refer to this as the ‘fiscal space diamond.’10 The four points of the diamond are expenditure reprioritization and efficiency; domestic resource mobilization through taxation and other revenue raising measures; foreign aid grants (Official Development Assistance); and deficit financing. In addition, we add the monetary space which depends on central bank policies. These policies influence the interest rate, exchange rates, foreign exchange reserves, reserves in the banking sector, and the regulation of the financial sector. The monetary space also influences the resources available to realization of ESCR; for instance through its impact on the level of employment and the utilization of productive resources. When central bank policy does not support full employment, this reduces available resources. We consider, among other issues, how fiscal and monetary policy decisions influence the resources available for realizing rights and how policy instruments can be used in ways that are in compliance with human rights principles, such as non-discrimination, progressive realization, participation, transparency and accountability. The concept of maximum available resources requires further development in order to challenge the unequal distribution of material resources, and re-imagine the role of the state not only as an efficient administrator of existing resources, but as an institution that mobilizes resources to meet core human rights obligations.