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Macroeconomic policies, Our publications

RightingFinance releases advocacy tool on economic and social rights principles in tax policy

Max available res in tax policy

“Maximum Available Resources, Non-retrogression and Minimum Essential Levels in Tax Policy” is the second in a series of advocacy tools on human rights and tax policy produced by the RightingFinance Initiative.

The series aims to assist education and dissemination of standards on tax policy and human rights contained in a report produced by the UN Special Rapporteur on Extreme Poverty and Human Rights.

Drawing on that report, this second publication lays out the normative foundations for maximum available resources, non-retrogression and minimum essential levels, how they apply to tax policy, and guiding questions for reflection.

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October 2017
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