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Report of the Special Rapporteur on extreme poverty and human rights, A/HRC/26/28, 22 May 2014

III. Tax: a critical tool for realizing human rights and tackling inequality

45. Transferring and redistributing wealth through taxation has the potential to redress systemic discrimination (based on, inter alia, gender, race, age, sexual orientation, disability, socioeconomic status) and to spur progress towards substantive equality.[52] These are fundamental human rights goals and are conducive to sustainable poverty reduction. Tax structures must, however, be carefully designed if a more equitable distribution of incomes is to be achieved.

 

Link to full text of the report: Report-SRPoverty-2014-eng

Footnotes    (↵ returns to text)

  1. 52. Ignacio Saiz, “Resourcing Rights: Combating Tax Injustice from a Human Rights Perspective”, in Aoife Nolan, Rory O’Connell and Colin Harvey (eds.), Human Rights and Public Finance (Oxford, Hart Publishing, 2013).↵