This think piece is a contribution to the consultation “Fiscal Policy, Poverty, and Human Rights” that took place in Geneva from 16 to 17 September 2013, bringing together experts working on issues related to fiscal policy, finance and human rights to contribute to the preparation of the report of the Special Rapporteur (SR).
In June 2014, at the 26th session of the UN Human Rights Council, the SR on Extreme Poverty and Human Rights, Magdalena Sepúlveda Carmona, submitted a report concerning fiscal policy and the human rights of persons living in poverty.
We encourage deeper exploration into the bibliography for detailed analysis and illustration of case studies.
The recommendations provided are based on the conviction that the human rights framework provides a clear and universally recognized foundation for the design, implementation and monitoring of fiscal and economic policies. Such a framework is crucial not only to guarantee the enjoyment of human rights for all - particularly economic, social and cultural rights - but also to ensure the burdens of economic crises no longer disproportionately impact the most marginalized or vulnerable in society, particularly women.