The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies


Report:

In December 2017, the International Bar Association's Human Rights Institute (IBAHRI) launched the report, The Obligation to Mobilise Resources: Bridging Human Rights, Sustainable Development Goals, and Economic and Fiscal Policies.

The report focuses on the legal obligations of states and private entities to mobilise all resources at their disposal, including those that could be collected through taxation or prevention of illicit financial flows, to satisfy minimum essential levels of human rights and finds that states who facilitate or actively promote tax abuses, at the domestic or cross-border level, may be in violation of international human rights law.

The report is based on a detailed examination of UN treaty bodies and special procedures’ views on the current interpretation of the scope and content of this obligation to mobilise resources. Further, it is published against the backdrop of increased awareness of the relationship between economic policies and human rights and the 2030 Agenda for Sustainable Development which committed all UN member states to ‘strengthen domestic resource mobilization, including through international support to developing countries, to improve domestic capacity for tax and other revenue collection’ and ‘significantly reduce illicit financial flows’.


Launch Event:

To launch the report, the IBAHRI invited a panel of high profile speakers to discuss the obligation to mobilise resources. The event was hosted by the Open Society Foundations (OSF).

The panel was made up of the following speakers:

  • Magdalena Sepúlveda CarmonaFormer UN Special Rapporteur on extreme poverty and human rights; IBAHRI report Rapporteur
  • Professor Olivier de Schutter, Member of the UN Committee on Economic, Social and Cultural Rights
  • Muthoni WanyekiAfrica Regional Director, Open Society Foundation
  • Matti KohonenPrincipal Adviser (Private Sector), Christian Aid 
  • Moderator: Muluka Miti-Drummond, Senior Programme Lawyer, IBAHRI

You can watch the recording of the event, below.