Financing rights: CESR, ISER and GRADE submit evidence to OHCHR

In a joint submission to the Office of the UN High Commissioner for Human Rights (OHCHR), CESR, the Initiative for Social and Economic Rights (ISER) and the Government Revenue and Development Estimations (GRADE) project argue that the way resources are raised, distributed and spent is central to states’ human rights obligations.

The submission responds to OHCHR’s call for inputs on the realization of economic, social and cultural rights, with a focus on financing sustainable development. It examines how tax abuse by wealthy individuals and poweful multinational corporations deprives governments of revenue, while excessive debt payments divert funds from health, education, social protection and climate action. Fiscal consolidation can deepen these pressures, especially for women and communities already facing discrimination.

Evidence from Uganda shows what is at stake. In its 2025/26 budget, debt servicing accounted for approximately 36.5% of spending, compared with 6.2% for health and 7.7% for education. The submission argues that debt sustainability must be judged by its effects on people’s rights, as well as by financial indicators.

We call for progressive taxation, fair international tax cooperation and debt reform grounded in human rights. The submission also urges stronger assessment of fiscal policies’ gender and equality impacts, investment in public services and care, and meaningful public participation in economic decisions.

At its heart, the submission makes the case for a human rights economy: one that mobilizes the maximum available resources to reduce inequality, protect the planet and make rights a reality for everyone.