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Why MES with HUMAN RIGHTS? Integrating Macro Economic Strategies with Human Rights.
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Why MES with HUMAN RIGHTS? Integrating Macro Economic Strategies with Human Rights
To pilot a process of analysis, development of policy recommendations, and capacity building that promotes the realization of economic and social rights at the country level, with particular attention to addressing the disadvantage associated with gender, class, race and ethnicity. To foster and develop synergies between human rights and progressive political economy approaches. To develop methodologies for evaluating macroeconomic policy from a human rights perspective to progressively realize the economic and social rights and to meet the minimum core obligations. To develop the capacities of civil society and government organizations to draw upon both human rights norms, standards, obligations and procedures and the analytical and policy development tools of progressive political economy and enhance citizen’s capacities to evaluate and monitor governmental action. Project Aims and Objectives
(1) fiscal policy (2) public expenditure (3) taxation (4) monetary policy (5) international trade(6) regulation: pension reform The project examines six aspects of macroeconomic policy:
Universal Declaration of Human Rights (UDHR Convention on the Elimination of All Forms of Racial Discrimination (CERD) International Covenant on Civil and Political Rights (ICCPR) International Covenant on Economic, Social and Cultural Rights (ICESCR). Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW) Convention on the Rights of the Child (CRC) Human RightsInstruments
Clarification of human rights obligations • The obligation to respect requires states to refrain from interfering with the enjoyment of economic, social and cultural rights. • The obligation to protect requires States to prevent violations of such rights by third parties. • The obligation to fulfil requires States to take appropriate legislative, administrative, budgetary, judicial and other measures towards the full realization of such rights. • The obligation of conduct requires action reasonably calculated to realize the enjoyment of a particular right. • The obligation of result requires States to achieve specific targets to satisfy a detailed substantive standard.
States must pay regard to the following key points • requirement for progressive realization • use of maximum available resources • avoidance of retrogression • minimum core obligation for satisfaction of minimum essential levels • non-discrimination and equality • participation, transparency and accountability
Evaluating Economic Policies In the Light of Human Rights Obligations • Policies: public expenditure, taxation, fiscal and monetary policy at the macroeconomic level, international trade, and regulation of non-state actors, using the case of pension reform • Key Question: How has policy been conducted- has it consisted of action ‘reasonably calculated to realize the enjoyment of a particular right’, selecting rights which might reasonably be thought to have a strong relation to the policy instrument? • Methods: Quantitative indicators plus qualitative examination of relevant legislation and policy processes • Cross-check the analysis of conduct with a quantitative and qualitative analysis of relevant ‘results’ for the relevant rights
Minimum Core Obligations – Obligation of Conduct • Resource allocation and structure of entitlements must be designed with the aim of guaranteeing the population with the enjoyment of minimum essential levels of ES rights. • Applying an adequate standard of living overall as well as to specific rights. • Is there an entitlement to the minimum essential level of food?
Obligation of Conduct:Food Assistance Programs • Food Stamp Program • School Lunch Program (Free and Reduced-Price Components) • Special Supplemental Nutrition Program for Women, Infants, and Children (The WIC Program) • Child and Adult Care Food Program (Lower-Income Components) • School Breakfast Program (Free and Reduced-Price Components) • Nutrition Program for the Elderly • The Emergency Food Assistance Program (TEFAP) • Summer Food Service Program • Commodity Supplemental Food Program (CSFP) • Food Distribution Program on Indian Reservations (FDPIR) • Farmers’ Market Nutrition Programs • Special Milk Program (Free Segment)
Minimum Core Obligations – Obligation of Result • There should be no section of the population that is deprived of minimum essential levels of enjoyment of ES rights. • Is basic nutritionof the most deprived people improving?
Source: U.S. Department of Agriculture (USDA), Economic Research Service, Household Food Security in the United States, 2005
Food Insecurity & Hunger, 2005 Source: Food Research and Action Center ’s analysis ofUSDA Food Report.
ICESCR Principle: Progressive Realization and Non Retrogression Obligations of Conduct – States should use public expenditure –social expenditure, in particular– in the service of human rights. How to form a judgment? • Ratio of public expenditure (especially social expenditure) to GDP over time. Has it increased or decreased? • Ratio of public expenditure to GDP comparing with countries in similar rank of development. Is Mexico spending less or more than its peers? • What are the amounts allocated to specific rights, such as the right to health and education? And, is the share increasing or decreasing over time?
Evolution of public social spending in Mexico 1985-2003 Source: OECD, Country Statistical Profiles, 2007. On line, www.oecd.org
But…how does Mexico compare with other LAC countries? Source: ECLAC, Statistic and Social Indicators 2007.
Obligations of Result – This obligation can be measured by the realization of specific human rights related to each kind of expenditure. • An array of indicators of well being outcomes for specific rights, such as education, health, food, access to water, etc. is required. In general, are average levels of well being improving or deteriorating? • It is important to disaggregate by sex, age, class, and ethnicity as much as existing data allows, and to urge national governments to collect and distribute disaggregated economic data.
Taxation and ES Rights in Mexico Integrating Macroeconomic Strategies and Human Rights – A Case Study: US and Mexico
Taxation in Mexico: an overview • Low tax to GDP ratio – 10% in 2004 • Tax base is narrow • Tax collection is too low • Numerous tax exemptions and special regimes • High level of informality ın the economy • Systems for generating public information are weak • Low reliance on corporate and income taxes and social security contributions, high reliance on good and services taxes (55% of total revenue, highest in the OECD)
Taxation and ES Rights in Mexico • Case study: Mexico. Using the following principles inherent to economic and social rights: • Maximum available resources • Non-discrimination equality • Transparency, and accountability and participation
Non-discrimination and equality Obligation of conduct : toensure that tax laws and collection measures do not discriminate. Do the income tax rules discriminate on the basis of gender, sexual orientation, types of household, citizenship, or civil status? Are there tax loopholes that benefit the rich and enable them to move their resources overseas? Are taxpayers of all social groups treated equally in the implementation of tax laws?
Non-discrimination and equality – what the data say – Obligations of Conduct (VAT) • Lowest income population – 45.8% of their income in food and medicines, highest income population - 11.7% • Special treatments on VAT represent a high subsidy for the highest income population • People in the highest income decile pay only 6.4% of VAT collection and people in the lowest income decile pay 11.4% • VAT ıs regressive– rules on VAT exemption seem to be manipulated by business and producers to avoid payment
VAT INCIDENCE Source: ENIGH, 2002
Taxatıon and ES rıghts TAX REFORM 2007 What are the implications in terms of equality and human rights?
“…the best tax is that levied on a foreign national living outside the country…”
Maximum Available Resources There is widespread agreement that maximum available resources does not just depend on the size and structure of the economy and its rate of growth. It also depends on how the state mobilizes resources to fund its obligations. Thus it is important to consider the level and structure of tax rates; effectiveness of tax administration; structure of any fees charged for use of public services; effectiveness of administration of user fees; availability of other sources of revenue inflow of foreign aid; government borrowing; and interest payments to domestic and foreign creditors.
Obligation of conduct • The obligation is to introduce and implement tax laws and tax administration that are capable of generating sufficient revenue for ES rights in ways that comply with human rights obligations.
