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Lessons from IAFFE: Building Economies That Care

Lessons from IAFFE: Building Economies That Care

From 9 to 11 July 2026, the International Association for Feminist Economics (IAFFE) held its annual conference in Cali, Colombia, bringing together economists, researchers, policymakers, activists, students and practitioners from around the world. GI-ESCR Executive Director Camila Barretto Maia contributed to three sessions on feminist tax justice, the future UN Tax Convention and rights-based fiscal policy, and attended a partner-led discussion on building sustainable care systems in Latin America. The gathering connected research, policy debate and movement knowledge around the challenge of creating economic systems that reduce inequality, finance public services and recognise the value of care.

Across the conference, participants examined the relationships between care work, labour markets, taxation, public finance, inequality, climate change, development and social protection. The discussions reflected feminist economics’ commitment to understanding how economic rules shape daily life, including who performs paid and unpaid work, who benefits from public resources and who carries the costs of debt, austerity and inadequate services.

For GI-ESCR, the conference offered an opportunity to bring a human rights perspective into debates on global tax governance and fiscal policy. It also created space to connect the organisation’s work on progressive taxation with its advocacy for rights-based public services and care systems.

 

Making Global Tax Rules Work for Gender and Economic Justice

Camila’s first contribution was to the panel 'Macro Frameworks, Policy, Tax and Financialisation', which brought together perspectives on feminist industrial policy, women’s entrepreneurship, public spending, credit rating agencies and international taxation.

The session examined how economic institutions and policy frameworks can reproduce gendered inequalities. Contributions addressed the limited attention paid to gender within industrial policy, the risks of promoting women’s entrepreneurship without confronting the unequal distribution of reproductive work, the role of public spending in women’s economic empowerment in Ghana and the ways credit rating agencies can reinforce unequal hierarchies.

Camila presented an international law analysis of the future UN Framework Convention on International Tax Cooperation. Her contribution focused on the institutional design of the Convention, arguing that decisions about transparency, participation, enforcement and dispute resolution will shape how power is distributed within global tax governance.

As a framework convention, the agreement is expected to establish core principles and governance structures that will be developed further over time. Feminist movements and organisations from the Global South will therefore need to remain engaged as its institutions, rules and implementation mechanisms take shape.

Camila also addressed the human rights consequences of tax opacity. When wealthy individuals and multinational corporations can conceal income, assets and ownership structures, governments lose resources that could support healthcare, education, social protection and care systems. GI-ESCR’s intervention called for tax transparency to be treated as a human rights imperative and for dispute-resolution mechanisms that countries with differing levels of technical and financial capacity can use effectively. Such mechanisms should provide binding decisions and prevent procedural inequalities from reinforcing existing global economic disparities.

Camila developed these arguments further during the roundtable 'Tax Justice as Gender Justice: Feminist Economics and the UN Tax Convention'. Chaired by Maureen Mburu of the Global Alliance for Tax Justice, the discussion brought Camila together with Verónica Grondona, Antonella Gervagi and Caren Grown.

The roundtable connected the international negotiations with national tax policy and the wider struggle for gender equality. Grondona examined how existing international tax rules constrain fiscal space and disproportionately affect women and countries in the Global South. Gervagi drew on Argentina’s experience with measures to tax the digital economy, highlighting the need to combine national reforms with coordinated multilateral rules.

Grown argued that the coming decade should become a ‘tax decade for development’. Her recommendations included improving the taxation of high incomes, capital gains, wealth, inheritances, rental income and high-net-worth individuals, while reducing exemptions and incentives that disproportionately benefit multinational corporations and wealthy taxpayers. She also stressed the importance of protecting low-income groups from regressive consumption taxes and strengthening the capacity of national tax administrations.

The discussion highlighted several questions that will require continued attention during the Convention negotiations. These included the relationship between tax transparency and personal data protection, the possible inclusion of unitary taxation, contradictions between IMF tax recommendations and the conditionalities attached to its agreements, the political difficulty of eliminating harmful tax incentives and the need for monitoring and accountability mechanisms.

Participants also considered how gender equality should be reflected in the Convention. Some supported detailed and explicit gender commitments, while others prioritised securing progressive and equitable tax rules whose distributional effects could reduce social and gender inequalities. The exchange illustrated the strategic choices facing feminist movements as they seek to influence both the language of the Convention and the economic rules it establishes.

These institutional questions have direct implications for countries’ ability to tax cross-border economic activity and mobilise resources for human rights. Access to information, meaningful participation and fair enforcement mechanisms can help countries in the Global South respond to tax abuse and protect the revenue needed for public services.

 

Connecting Fiscal Policy With Care and Human Rights

Camila’s third intervention took place during 'Financing Care and Women’s Rights Through a Rights-Based Approach to Taxation'. Chaired by Mariama Williams of Development Alternatives with Women for a New Era (DAWN), the panel brought together contributions on tax abuse, illicit financial flows, sovereign debt, IMF fiscal advice and gender-responsive tax policy.

Drawing on GI-ESCR’s multi-country study 'Prioritising People in Fiscal Policy: Challenging Austerity, Reclaiming Public Services and Upholding Human Rights in Kenya and Ghana', Camila argued that fiscal policy is fundamentally care policy.

Debt, austerity, regressive taxation and tax abuse reduce the resources available for public services. When health, education, social protection and care services are weakened, essential work does not disappear. It is frequently transferred to households, where women and girls undertake a disproportionate share of unpaid care.

GI-ESCR’s contribution called for progressive taxation, stronger action against illicit financial flows, gender-responsive public spending and debt policies grounded in human rights and the sustainability of care. These approaches can help governments mobilise resources according to people’s ability to contribute, protect social spending and reduce the transfer of public responsibilities onto women, families and communities.

The reforms discussed during the panel could benefit women and girls carrying extensive unpaid care responsibilities, people affected by austerity and debt, low-income households facing regressive taxes and everyone who depends on accessible, high-quality public services. They would also support civil society organisations and social movements seeking to hold governments and international financial institutions accountable for the distributional consequences of fiscal policy.

 

Protecting Care Systems Through Political Change

Alongside GI-ESCR’s speaking contributions, Camila attended 'Care Systems in Latin America: Tensions, Lessons and Alliances for Transformative Change'. The panel was organised by GRADE and the International Development Research Centre (IDRC), with support from the Global Alliance for Care, and chaired by Lorena Alcázar.

The discussion focused on the long-term sustainability of care systems and how policies can withstand changes in government, shifting political priorities and increasingly uncertain economic conditions. Participants identified unstable financing, conservative efforts to present care as a private family responsibility, legal challenges to existing frameworks and the pressures created by insecurity and violence as significant threats to continuity.

Institutionalisation emerged as a central strategy for protecting progress. Participants highlighted the value of advisory councils that bring together civil society organisations, academia and trade unions. Uruguay’s experience was particularly relevant: involving opposition representatives in bodies responsible for implementing care policies has helped build broader political ownership across successive administrations.

The panel also addressed the unequal distribution of care within households. Participants called for stronger parental leave policies, including at least two months of non-transferable leave reserved for fathers, as part of wider efforts to increase men’s participation in care and reduce the disproportionate responsibilities currently carried by women.

Concrete experiences demonstrated how existing institutions and services can be adapted to meet changing care needs. Karla Giacomin presented a programme in Belo Horizonte, Brazil, which has integrated existing services for older people over the past decade. The initiative offers lessons for societies responding to demographic change and the growing demand for long-term care.

The exchange also connected Latin American debates with developments in Africa, including Kenya’s first national care policy and progress in Zimbabwe, South Africa and Ethiopia. At the regional level, the African Union has recommended developing a Common African Position on Care Work, establishing an African Care Forum and encouraging member states to adopt national care strategies and assess the social and economic benefits of investing in care infrastructure.

By bringing together researchers, civil society organisations, public policy specialists and regional networks, GRADE, IDRC and the Global Alliance for Care supported an exchange grounded in both evidence and practical experience. The panel showed that sustainable care systems depend on stable financing, durable institutions, broad alliances and a shared understanding of care as a collective responsibility.

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Climate and Environmental Justice

We have advanced rights-based and gender-transformative transition frameworks through research that centres the lived experiences of women and marginalised communities on the frontlines of extractive energy policies, promoting climate and energy frameworks attentive to the social and care-related impacts of transition pathways. We have developed a clear vision for a gender-just transition, firmly rooted in gender and human rights norms, establishing both the legal basis and the direction for the transformative changes our planet and societies urgently need. In particular, the ‘Guiding Principles for Gender Equality and Human Rights in the Energy Transition’, a collective effort built through online consultations, an in-person workshop and multiple rounds of revision with activists, practitioners and experts from around the world, outline a transformative vision for reshaping global energy systems through a human rights and gender equality lens.

Our work recognises that the climate emergency is both an existential threat and an opportunity to reimagine societies built on social, gender, economic and environmental justice. We ground our advocacy in feminist and intersectional principles, prioritising the agency and perspectives of communities in the Global South who have contributed the least to the climate emergency yet face its most devastating consequences. Central to our approach is the understanding that energy is not merely a commodity but a fundamental human right; essential for dignity, health, education, work and the realisation of countless other rights. We challenge approaches to the energy transition that risk replicating the harmful patterns of fossil fuel extraction and, instead, advocate for transformative policies that ensure human rights and gender equality as central to building climate-resilient societies rooted in dignity, justice and planetary well-being.

What's next?

We will continue to challenge approaches that treat energy transition as merely a technical shift, instead positioning it as an opportunity to reimagine economies and societies rooted in dignity for all, with particular attention to communities in the Global South who have contributed least to the climate emergency yet are most exposed to its worst effects.

We will connect community-level evidence and the lived experiences of those on the frontlines of extractive policies to national reform and global norm-setting, breaking down silos between human rights, gender, and climate movements, and advancing a shared vision that recognises just transitions as not only fundamental to achieving climate-resilient and sustainable societies, but as transformative pathways that advance social and gender equality, redistribute power and resources equitably, and ensure that energy systems serve the public good rather than profit.

We will mainstream rights-based and genderjust transition priorities in key multilateral spaces (particularly, within the Just Transition Work Programme and the to-be-developed Just Transition Mechanism, within the UNFCCC) to guarantee that just transitions are advanced at all levels.

We will also translate our work, through strategic advocacy, into at least two concrete policy wins, whether promoted, adopted, implemented, or scaled, in priority countries (Argentina, Brazil, Chile, Mexico, Colombia, South Africa, or Kenya), ensuring these policies align with human rights standards, centre gender equality, and reflect the needs and views of affected communities.

We will build momentum for the progressive recognition of the right to sustainable energy to shift dominant narratives away from purely extractive solutions that sideline gendered impacts, community participation, and Global South perspectives.

Economic Justice and Climate Finance

Our work has transformed the global discussion on fiscal policy in a more just, emancipatory and sustainable direction. Our approach has combined both high-level, expert contributions within decisionmaking circles, with bold, impactful work on narrative change with the general public.

We have been instrumental in the inclusion of human rights as a guiding principle of the future United Nations Framework Convention on International Tax Cooperation, a multilateral instrument with the potential of raising approx. USD 492 billion per year in public revenues currently foregone to global tax abuse. In the process leading to the ‘Compromiso de Sevilla’ decided at FfD4, we proposed and succeeded in creating a specific human rights workstream within the Civil Society Financing for Development Mechanism, which was critical to ensure that explicit commitments on the matter were included in the negotiating outcome. In a context of cutbacks in multilateral institutions, we have amplified the capacities of technical experts, providing rigorous technical support and leveraging our influence to ensure the enactments of groundbreaking standard-setting instruments, such as the 2025 UN Committee on Economic, Social and Cultural Rights Statement on Fiscal Policy and Human Rights, and the first ex oficio hearing on the Inter-American Commission of Human Rights on Fiscal and Economic Policies to Address Poverty and Structural Inequality, leading to an upcoming thematic resolution on the matter. We have also bridged the silos between multilateral tax discussions and climate finance debates, promoting ambitious financing commitments to increase international and domestic resource mobilisation during COP 28, 29 and 30.

At the regional level, our engagement with fiscal cooperation platforms such as the Platform for Fiscal Cooperation of Latin America and the Caribbean (PTLAC), where we are member of its Civil Society Consultative Council, and the African Anti-IFFs Policy Tracker, for which we participated in the pilot mission in Ivory Coast together with Tax Justice Network Africa (TJNA), have been critical in cementing a growing engagement between tax administrations and ministries of finance with international legal experts, exploring actionable and transformative initiatives, such as the taxation of high-net-worth individuals, beneficial ownership registries and corporate countryby-country reports, to be implemented at the international level.

At the local level, our interventions in fiscal reform debates in Chile, Brazil, Colombia and Nigeria have contributed to shaping legislative outcomes in a more progressive, rights-compliant direction.

As for our leadership in narrative change, we have a measurable track record in delivering tailored, innovative campaigns which have decisively expanded economic justice constituencies by appealing to a broader tent. In Latin America and the Caribbean, we created the ‘Date Cuenta’ campaign, coordinating over 40 organisations across civil society to deliver plain language, innovative messaging connecting progressive fiscal reforms to the financing of health, education and social protection. ‘Date Cuenta’ generated over 55 original campaign messages that were tailored to the realities of seven priority countries (Argentina, Chile, Colombia, Mexico, Paraguay, Peru and Honduras) and disseminated in Spanish, Portuguese and English. In doing so, we convened more than 65 online co-creation workshops with partners, coordinating a unified communications strategy which combined digital outreach, press and media coverage, and collaboration with influencers. Ultimately, ‘Date Cuenta’ resulted in more than 60,000 interactions on social media, coverage in major regional and international media outlets, including El País, Deutsche Welle, Bloomberg and France 24, and the participation of at least 63 social media influencers through 58 dedicated publications. In collaboration with Fundación Gabo and the Friedrich Ebert Stiftung, we also organised a two-day workshop in Bogota with 20 journalists from 13 countries, building a regional network trained in a human rights-based approach to fiscal policy that has since generated published media coverage on outlets such as La Diaria, Ciper, El Diario Ar and Milenio. Through ‘Date Cuenta’ and our regional advocacy, we strengthened civil society engagement in key processes, including the Financing for Development track and FfD4, co-organised highlevel dialogues with states and civil society from Latin America and Africa.

What's next?

We will shape the UN Tax Convention and its Protocols so they embed human rights principles, and we will stay engaged through follow-up processes (including the expected Conference of the Parties) to support effective implementation. We will keep linking tax and climate finance so that new resources mobilised through fiscal cooperation are channelled to adaptation, mitigation, and loss and damage, in line with UNFCCC commitments.

Public Services for Care Societies

We have translated participatory research into accountability and policy outcomes.

In Ivory Coast, our work with Mouvement Ivoirien des Droits Humains and affected communities since 2023 exposed how privatisation and lack of accountability restrict access to quality healthcare. It contributed to the closure of 1,022 illegal private health centres, an executive instrument strengthening the regulation of private hospitals across the country, and the creation of a permanent complaints management committee in healthcare through a bylaw issued by the prefect of Gagnoa. Partners engaged through this process also advanced concrete improvements at facility level: members of the Gagnoa Midwives Association who took part in the participatory action research pooled resources to renovate the neonatal unit of the Regional Hospital, and the Director of the Gagnoa General Hospital launched an action plan to expand services and improve patient reception, with the facility receiving the award for best hospital in the country in 2025.

In Kenya, our research with the Mathare Education Taskforce documented the absence of public schools and the expansion of private provision, evidencing impacts on households and caregivers and strengthening demands for free, quality public education. This work contributed to stronger community agency and collective organisation, alongside ongoing strategies ranging from communications to litigation to secure a public school in the area, some involving GI-ESCR and others led independently.

Across Africa, this work is complemented by a multi-country study examining the human rights implications of austerity in education and health, including how regressive fiscal policies, rising debt burdens and persistent underinvestment undermine the financing and delivery of public services.

In Latin America, from 29 November to 2 December 2021, over a thousand representatives from over one hundred countries, from grassroots movements, advocacy, human rights, and development organisations, feminist movements, trade unions, and other civil society organisations, met in Santiago, Chile, and virtually, to discuss the critical role of public services for our future. Following the meeting, the Santiago Declaration on Public Services was adopted to demand universal access to quality, gender-transformative and equitable public services as the foundation of a fair and just society.

We are currently advancing work on care systems, linking public services and fiscal justice through integrated research, advocacy and communications, including a regional campaign framing care as a collective responsibility requiring sustained public investment.

What's next?

In Ivory Coast, we will evaluate and strengthen the complaints management committee and position it as a replicable model for other health facilities. In Kenya, we will support the Mathare community to co-design a model public school for Mabatini and Ngei wards, grounded in human rights standards. Building on our multi-country austerity study, we will drive national advocacy on financing for education and health: advancing reforms in Ghana; launching a fiscal policy and public services financing agenda in Kenya through the CESCR process and targeted coalition work; and, in Nigeria, using the new tax acts in force since 1 January 2026 to catalyse a national accountability campaign for adequately funded, quality public services. In Latin America, we will amplify locally led care pilots across 8 countries and turn lessons into influence—advancing care policies that strengthen care organisations, protect care workers’ rights, support unpaid caregivers, include disability and family networks, and redistribute care more equitably.