Taxing for the realization of economic, social and cultural rights Olivier De Schutter ABSTRACT Taxation allows States to mobilize resources in order to invest in health, education, housing, social protection, electricity and water provision, or transport infrastructure, all of which are indispensable for the enjoyment of the rights of the Covenant. It also allows States to redistribute wealth from the richest parts of the population to the poorest. Finally, the shaping of taxation policies are central to democratic self-determination, and therefore may have to take into account the human rights principles of participation and accountability. For all these reasons, taxation policies are essential for the realization of economic, social and cultural rights, and they may be said to be human rights policies. This paper seeks to define the normative framework that could guide the assessment by the Committee on Economic, Social and Cultural Rights of the tax policies of the States parties to the Covenant. It argues that four key norms could be taken into consideration in this regard. First, there is a need to expand the tax base in order to ensure that taxation, combined with other sources of public revenue, can fund public policies that support the realization of economic, social and cultural rights -- including access to healthcare, to education and to housing, but also to social security. Second, in order to speed up the reduction of poverty, to ensure effective enjoyment of economic and social rights for each individual, tax policies should be sufficiently progressive -- but there are different ways of defining and assessing this requirement of progressivity. Third, there is a need to step up efforts to combat tax evasion. Fourth, finally, the requirements of participation and of democratic accountability should be strengthened in the area of taxation. These components of a human rights-compliant tax policy are reviewed in turn, and the implications of each are discussed. 4 CRIDHO Working Paper 2017/1