Fair and effective tax policies needed to advance equality by UN Committee on Economic, Social & Cultural Rights   28 Feb. 2025   The UN Committee on Economic, Social, and Cultural Rights today called on States parties to design and implement their tax policies to promote economic, social and cultural rights and reduce high levels of inequality.   In a statement issued today, the Committee, emphasized that sound fiscal policies, including both the mobilization of sufficient resources and adequate social spending, are essential to realize economic, social and cultural rights.   “Taxation is a key instrument for mobilizing resources to implement economic, social and cultural rights and to address poverty and socio-economic inequalities.”   At domestic level, the Committee identified situations where regressive ineffective tax policies hamper the capacity of States parties to fulfil economic, social and cultural rights. “One such example is a tax policy that maintains low personal and corporate income taxes without adequately addressing high income inequalities.”   It also highlighted the negative impacts of consumption taxes such as value-added tax (VAT). “VAT can have adverse impacts on disadvantaged groups such as low-income families and single parent households, who typically spend a higher percentage of their income on everyday goods and services.”   The Committee called on governments to shift towards more equitable tax structures, from relying on indirect taxes to a more direct income taxation approach, to ensure that high-income and wealth groups and large corporations contribute their fair share to national revenue.   A well-designed tax system, the Committee observed, should not only generate sufficient public revenue but also serve as a tool for reducing socio-economic inequalities.   It called for comprehensive assessments of the impact of existing and proposed tax policies through transparent, evidence-based processes, ensuring that taxation fosters rather than hinders economic, social and cultural rights.   These assessments shall include the overall distributional impact and the tax burden on different income groups, women, and other disadvantaged groups, and the benefits and impact of various tax exemptions, including those related to natural resources.   At the international level, the Committee welcomed General Assembly Resolution 78/230, which lays the groundwork for a United Nations Framework Convention on International Tax Cooperation to improve international coordination in tackling tax evasion, illicit financial flows, and corporate profit-shifting.   “Low effective corporate tax rates, wasteful tax incentives, lax regulation of illicit financial flows, tax evasion and tax avoidance, and the permitting of tax havens and financial secrecy drive a race to the bottom, depriving other countries of significant resources for public services on health, education, housing, and for social security and environmental policies.”   The Committee underscored the duty of States to regulate financial institutions and corporate entities within their jurisdiction to prevent tax abuse.   “States parties should take all measures to combat illicit financial flows by business enterprises operating within or domiciled in their territory, including through the adoption and enforcement of mandatory due diligence mechanisms.”   It further called for stronger international cooperation to build an inclusive, fair and effective global tax governance, including measures to enhance financial transparency, eliminate tax havens, and implement a globally coordinated minimum corporate tax rate.   “Aligning tax cooperation with the obligations under the Covenant can contribute to the effective mobilization of resources and redistribution of wealth, thereby addressing high levels of inequalities and facilitating substantial investments in the institutions, public services and programs essential for the realization of economic, social and cultural rights for all,” the Committee said.   http://www.ohchr.org/en/press-releases/2025/02/fair-and-effective-tax-policies-needed-advance-economic-social-and-cultural Visit the related web page
	Torture is never legal, never justified, and always abhorrent by UN Office for Human Rights, agencies   Commemoration of the 40th anniversary of the adoption of the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment.   Volker Turk, United Nations High Commissioner for Human Rights:   The adoption of the Convention against Torture and Other Cruel, Inhuman or Degrading Treatment or Punishment 40 years ago was a seminal moment in the history of human rights.   It represented – and continues to represent – a powerful, collective commitment by States to prevent and punish one of the most despicable acts perpetrated by human beings.   Torture – the deliberate infliction of physical agony, psychological terror and trauma on defenceless adults and children – is a vile, heinous act that has absolutely no place in our world.   It is never justified; it is always abhorrent; and we have a clear legal and moral duty to prevent it.   Forty years after its adoption, the Convention has been ratified by 174 out of 193 Member States of the United Nations. But for an issue this fundamental, there must be universal ratification and adherence to this treaty by all States.   This important commemoration is a call to action – an opportunity for all States to re-commit to their obligations. Torture is a pestilence, and like any pest, its eradication requires constant vigilance and constant effort. The provisions of the Convention must be implemented tirelessly and faithfully.   Today, this Convention, and the dedication and commitment it demands, are more urgently needed than ever. Our troubled world is becoming more violent and more polarised.   According to statistics of the ICRC, we have over 120 conflicts raging globally, and every one of them is a chaos machine. Hate speech and discrimination are more and more prevalent, and entire communities are scapegoated and denounced.   At the same time, we see a pushback against the time-honoured values and norms of human rights. Even the fundamental principle that nothing ever justifies torture has been repeatedly questioned in recent decades.   The prohibition against torture is a jus cogens norm – a compulsory norm of international law that is absolute. It applies to everyone and every State, regardless of whether they have ratified the Convention.   Torture is never legal and never permitted, under any circumstances. And yet, to profound concern, it continues to blight our world.   It is harrowing to see the extent to which torture arises in our monitoring work and in the reports of my Office, and I fear that reports of torture and other cruel, inhuman or degrading treatment or punishment are increasingly being normalized. This is simply unacceptable. We must reject this trend, completely, categorically and collectively. We cannot allow what should be repulsive and repugnant to become mundane.   Each and every government, regardless of their political affiliation, has a responsibility to prevent and punish torture. Those in power must lead the way. Political leaders must make it crystal clear at the very highest levels that nothing ever justifies torture. They must hold perpetrators accountable – concretely and consistently.   I call on all governments to use the existing international machinery that backs the fight against torture. It offers support not only at the international level, but also through regional and national bodies that can support States in identifying gaps in their laws and policies, helping to prevent torture and ill-treatment, holding perpetrators accountable, and providing redress and rehabilitation to victims.   There is also a broader anti-torture movement that has an important role; when it comes to preventing torture and ill-treatment, when it comes to working towards accountability, and when it comes to supporting victims. Each component of this ecosystem is vital, and each must be fully supported and empowered.   Together, we must keep pushing for universal ratification and effective implementation of the Convention, including by ensuring that all the anti-torture mechanisms are properly resourced.   I have met many victims and survivors of torture throughout my life, and I came away from those meetings deeply saddened by the profound impact torture had on their lives but also inspired by their bravery and resilience.   Torture leaves very deep scars on the mind, body and soul of a person. It represents an intolerable strike against their dignity and humanity.   There is no room for torture in our societies: not in situations of conflict, not in crises, not in counterterrorism. We, as the international community, must reassert zero-tolerance for torture and ill-treatment.   Suzanne Jabbour, Chair of the Subcommittee on Prevention of Torture, said this commemoration served as a sombre reminder of the difficult realities the world was facing.   In conflict zones around the world, one child under the age of five died every four minutes. At this very moment, somebody was being tortured, somebody was silent about it, somebody was allowing torture to happen, and somebody was not accountable for having committed the abhorrent, inhuman, and useless crime of torture. When torture happened, a whole society was tortured, a country was tortured, humanity was tortured.   Alice Edwards, United Nations Special Rapporteur on torture and other cruel, inhuman or degrading treatment or punishment, described a testimony she had heard from victims and survivors, of a bloody and brutalised body, tossed from a police vehicle at night, found by children near their primary school. Each testimony was as heartbreaking as the next, leaving long-term wounds on individuals, their families and society as a whole.   Torture was the ultimate betrayal of a State’s pact with its citizens. It was the antithesis of human rights, democracy and good governance, and peaceful relations between States and peoples.   The Special Rapporteur said too many torturers were getting away with it. This was true of historic cases, but also new cases. Impunity reigned. There had been some progress due to legislative developments and forensics. However, too many cases were not being investigated and prosecuted.   Around 108 States had adopted an explicit crime of torture in their Criminal Code. However, some States still retained laws which were inherently torturous, including corporal punishment laws, laws which permitted solitary confinement beyond 15 days, and laws which allowed police to use torturous equipment.   National implementation was vital; it was about healing for survivors and devastated communities and holding offices to account. A lot more can be done at the national level, and it was States that had those primary responsibilities. They needed to be aware that torture could occur in many forms and at many levels. Universal jurisdiction could not replace the obligations of the authorities; it was not a substitute for national investigations and prosecutions which needed to take place.   Ms. Edwards commended the countries that were making changes and progress, and taking a stand against torture. However, too many States continued to deny torture, deny access to independent observers, and deny citizens the rights to live in peace, security and dignity. All States and public authorities must do better, with the Convention against Torture as the Guide, and its full implementation as the goal.   http://www.ohchr.org/en/statements-and-speeches/2024/11/turk-torture-never-legal-never-justified-and-always-abhorrent http://www.ohchr.org/en/news/2024/11/committee-against-torture-commemorates-fortieth-anniversary-convention-against-torture http://www.omct.org/en/resources/blog/torture-destroys-communities-an-interview-with-the-un-special-rapporteur-on-torture http://www.ohchr.org/en/special-procedures/sr-torture http://www.ohchr.org/en/instruments-mechanisms/instruments/convention-against-torture-and-other-cruel-inhuman-or-degrading   http://www.ohchr.org/en/press-releases/2024/10/special-rapporteur-urges-global-action-against-sexual-torture-armed-conflict http://www.ohchr.org/en/documents/thematic-reports/a79181-torture-and-other-cruel-inhuman-or-degrading-treatment-or http://news.un.org/en/interview/2024/10/1156141 http://redress.org/publication/briefing-to-cedaw-on-the-challenges-for-crsv-survivors-to-realise-reparation/ http://www.globalsurvivorsfund.org/why-we-exist/the-issue/ http://www.globalsurvivorsfund.org/latest/articles/reparation-can-address-gender-inequality Visit the related web page
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