Chapter 4 | Page 171 consideration policy variables within each State, availability of data and policy information and the application of innovative evaluation methodologies. 4.4 DOMESTIC REVENUE MOBILISATION: STATE PRACTICE AND POLICY IMPLICATIONS This section examines domestic revenue policies in State practice through a qualitative analysis of State reports under the ICESCR and a case study and identifies implications for ESC rights policy. 4.4.1 Domestic revenue mobilisation efforts: Evidence from State reports The guidelines on State reporting under the ICESCR requires States parties to address the resource dimension in their treaty-specific reporting. They call for the States to include in the treaty-specific document details about ‘national framework law, policies and strategies for the implementation of each Covenant right, identifying the resources available for that purpose and the most cost-effective ways of using such resources’.137 The review of States Reports evaluates these elements against the broad indicators described in the previous section.138 4.4.1.1 State practice: Structural issues State reports provide useful insights into institutional aspects relevant to taxation and domestic revenue collection. Some States, such as Cambodia, provided details of the government’s policy efforts in raising revenue139 while 137 Committee on Economic, Social and Cultural Rights, Guidelines on Treaty-Specific Documents to be Submitted by States Parties under Articles 16 and 17 of the International Covenant on Economic, Social and Cultural Rights, UN Doc E/C.12/2008/2 (24 March 2009), [3(a)]. 138 As explained in Chapter 1, the analysis of State reports was conducted using NVivo software and employed the techniques of key word searching and coding. 139 CESCR, State Report: Cambodia, E/C.12/KHM/1 (7 January 2009), [410].