This submission has been presented to the UN Special Rapporteur on Extreme Poverty as part of his convening ‘A Roadmap for Eradicating Poverty Beyond Growth’.
It highlights the crucial role just tax policies and effective international tax cooperation must play in tackling the multiple interconnected crises now facing humanity. In particular it argues that a shift toward a human rights-based economy — driven by tax justice — could be a key solution in restoring global progress. Fair and transparent tax policies enable governments to generate the resources necessary to fund essential services, combat inequality, and support vulnerable communities. Rooted in the “5Rs” of tax justice — Revenue, Redistribution, Repricing, Representation, and Reparations — comprehensive tax reform presents a powerful opportunity to uphold human rights and build a more equitable future.
It further unpacks the once-in-a-lifetime opportunity presented by negotiations on a UN Framework Convention on International Tax Cooperation, and shows how this process can and must deliver a fairer international financial system which enables the pursuit of alternative economic and development pathways for countries of both the Global North and Global South.