Closing the Rights Gap: From Human Rights to Social Transformation

Closing the Rights Gap
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Unsurprisingly, advances have been piecemeal and fallen short of the reforms required. They include an important universal commitment target However, even this hard-fought commitment is at risk of being unraveled by politically-motivated attempts to narrow the IFF definition in the target and indicator used to measure progress.

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Over the last several months, there has been an alarming push to limit the IFFs measured in the context of SDG monitoring to strictly illegal tax evasion. High-income countries, whose companies arguably benefit the most from tax abuse, have sought to focus the SDG debate on domestic resource mobilization in developing countries without regard to their own role in draining and de-mobilizing these very revenues.

Given the human rights harm at stake, it is critically important to include corporate tax avoidance in efforts to tackle IFFs. This was based on a growing recognition that corporate tax abuse was an inhibiting factor to sustainable development. Part of the success of the SDGs was that they balance the long-standing interests of governments from both the Global North and South.

click here Targeting the degree to which rich countries are undermining domestic revenue mobilization was an essential lynchpin of the whole SDG negotiations. Putting that caveat at risk might also unravel this hard-fought diplomatic victory and undermine SDG implementation.

It can help shift the narrative on the need to combat tax abuse, it can strengthen the normative framework for curbing it, and it can open up new avenues for holding governments and companies to account for the deprivations that tax abuse can entail. When requesting a correction, please mention this item's handle: RePEc:bpj:lawdev:vyipn See general information about how to correct material in RePEc. For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Peter Golla.

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Economic literature: papers , articles , software , chapters , books. The Agenda for Sustainable Development contains a very ambitious poverty reduction schedule: According to Sustainable Development Goal 1 extreme poverty shall be completely eradicated within the next 15 years SDG 1.

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The authors of the Agenda refer to the concept of so-called social protection floors which has been identified as an important instrument in the fight against extreme poverty and therefore has attracted much attention in recent development policy debates.