Tax Justice and Human Rights
An Overview of Materials from the Center for Economic and Social Rights
Rights require equitable public financing, which comes from invoking the norms and mechanisms of human rights. For this reason, for over a decade CESR has been advancing creative research and advocacy efforts that are aimed at embedding human rights in tax and budgetary policy. Our groundbreaking work confronts the human rights consequences of tax abuse promoted by high-income countries just as it challenges the regressive fiscal policies espoused by austerity regimes in Latin America, Europe and elsewhere. CESR supports international advocacy efforts on key issues such as the financial transaction tax, progressive fiscal policies upholding gender equality, and tax justice in the 2030 Agenda for Sustainable Development. CESR connects tax justice and human rights advocates so we can share knowledge and build an advocacy base. These efforts are augmented by collaborations with authoritative UN rights bodies and by strategic advocacy at the IMF.