Human Rights, Substantive Equality, And Taxation

The realization of rights for all is inseparably connected to taxation. Among other things, taxes provide the resources needed to finance human rights; they can redistribute resources to fulfill the promise of equality at the heart of the rights’ framework; and incentivize behaviors needed to guarantee rights (e.g., through green taxes). Human rights constitute a binding framework to align fiscal policy with values such as equality, justice and accountability. They provide normative reasons to expand States’ fiscal space, prioritize progressive taxation, advance inclusive and transparent decision making, and for States to cooperate internationally. Despite the growing recognition of the relationship between taxation and human rights, institutions often fail to fully grasp human rights standards. The policy brief will therefore discuss this connection, focusing specifically on rights’ prohibition ofdiscrimination with an intersectional approach. Building on the Principles for Human Rights in Fiscal Policy, the brief will distill concrete recommendations for G20 members. It will concretely recommend G20 members to: 1. Ensure policy coherence to mainstream equality considerations in taxation; 2. Support and endorse the process to build a Framework Convention on Tax at the United Nations; 3. Start discussions to introduce a global approach to tax wealth; 4. Commit to enhancing progressive taxation domestically.