Chapter 3 | Page 111 least not as effective in terms of outcome. Information resources may be costeffectively utilised in significantly enhancing areas such as education and health services, but could have much limited application in other ESC rights areas. Similarly, the broader mobilisation of natural resources may be highly beneficial for enhancing the enjoyment of certain rights but may be of more limited application in another area. All these types of non-financial resources are most relevant as societal resources which can be mobilised through macroeconomic policies that facilitate and encourage their direction towards ESC rights realisation.44 3.3.2 Public sector resources Public sector spending targeted at the provision of basic services generally includes not only budgetary appropriations but also many fiscal policy variables such as the aggregate level of public spending, the priority given to different sectors and spending associated with these sectors, as well as the relative importance attached to the provision of basic services in public expenditure as a whole.45 These resources by their nature are more readily accessible to State. At the domestic level, fiscal space is represented by elements of domestic revenue mobilisation and administration, external grants, debt and deficit financing through domestic and external borrowing, and expenditure-related policies.46 Fiscal capacity is a measure of how much tax revenue the government can collect given the institutional capacity.47 The World Bank argues that fiscal space can be expanded by a number of key policy actions 44 This aspect of non-financial resources will be covered in more detail in Chapter 6. 45 Eitan Felner, 'Closing the ‘Escape Hatch’: A Toolkit to Monitor the Progressive Realization of Economic, Social, and Cultural Rights' (2009) 1 Journal of Human Rights Practice 402435, 420. 46 Rathin Roy, Antoine Heuty and Emmanuel Letouzé, 'Fiscal Space for What?: Analytical Issues from a Human Development Perspective' (Paper presented at the G-20 Workshop on Fiscal Policy, Istanbul, 30 June 30-2 July 2007) i. 47 Timothy Besley and Torsten Persson, 'Taxation and Development' in Alan Auerbach et al (eds), Handbook of Public Economics (Elsevier, 2013) 51, 3.