Principles for a fiscal policy at the service of human rights:

An Initiative for Latin America and the Caribbean In this article, the CESR team presents some of the region's central dilemmas on tax and human rights issues.

The key question that arises is how to ensure that fiscal policy is an instrument to guarantee the realization of human rights. And, at the same time, how to strengthen the regulatory framework to facilitate this end. The Initiative for Human Rights Principles and Guidelines in Tax Policy seeks to shed light on these debates.

See full text of the article here.