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Explore our work with partners, globally and locally, to tackle social and economic injustice using a human rights lens.

Tax Justice and Human Rights week

Tax Justice and Human Rights week

Tax Justice and Human Rights week

 
 

The second Week for Tax Justice and Human Rights included dialogues with diverse actors and a workshop for journalists and members of civil society who seek to generate debates and recommendations to promote fiscal measures that contribute to facing the crises in Latin America and the Caribbean. (*All activities will take place in Spanish)

From August 1 to 8, different civil society organizations, including GI-ESCR, experts, activists and social movements came together to give impetus to the Principles of Human Rights in Fiscal Policy, a document that consolidates the human rights standards that States must follow and respect when implementing your tax and spending policies.

During the Second Week for Tax Justice and Human Rights various events and open debates were held to jointly think about how to promote fiscal measures that respond to the multiple crises facing the region. They will also seek to reflect on how Human Rights Principles in Fiscal Policy can serve to move towards economies that put people and the planet first.

The post-pandemic recovery, gender inequalities that especially impact people with disabilities, the cannabis regulatory debate in light of fiscal principles, the climate crisis, among other issues that we will address during the events of the Second Week, demand today more than ever urgent fiscal responses that have human rights at their core.

The agenda of the Second Week for Tax Justice and Human Rights:

The day of face-to-face and virtual events and a course for journalists and members of civil society began on Monday, August 1 and ended on Monday, August 8.

Monday, August 1

Tax alternatives for a fair post-pandemic recovery

The COVID-19 pandemic has exacerbated some of the most urgent problems in Latin America and the Caribbean: growing inequality and poverty, the climate crisis, and state capture, among others. Given that fiscal policy has enormous potential to combat these challenges, the scenario calls for a debate on fiscal alternatives that allow for a fair and green recovery.

Soledad García Muñoz, special rapporteur on ESCER of the IACHR; Olivia Minatta, from the Tax Justice in Latin America program of CESR; Marcio Ferreira Verdi, Executive Secretary of CIAT; Santiago Díaz de Sarralde, director of Tax Studies and Research at CIAT, and Daniel Titelman, director of ECLAC's Economic Development division, will speak with Ivahanna Larrosa, from the Coalition for Human Rights in Development.

Care systems. Solving a triple inequality: gender, disability and poverty

Gender and disability approaches on care, autonomy and support were addressed, to think about meeting points, differences, possible synergies and challenges that may arise when designing public policies that resolve the inequalities that affect women. women and LGBTIQ+ people and people with disabilities.

Lucía Cirmi Obón, Undersecretary of Equality Policies in the Ministry of Women, Gender and Diversity of Argentina; Ana Isabel Arenas, member of the Comprehensive Table of Care Economy of Colombia; Alberto Vásquez, a researcher at the Center for Inclusive Policy, and Noelia Méndez Santolaria, an economist at CIEPP and IAFFE, spoke with Lucía Ramírez, Gender Coordinator at Dejusticia, and with Malena Vivanco, a member of the Fiscal Justice Program at ACIJ.

 

Tools to Approach Tax Justice: course for journalists and members of civil society

The course aimed to strengthen theoretical knowledge and expand skills to analyse fiscal policy from a human rights approach and reduce the extreme concentration of wealth. At the end of the course, the participants will be familiar with the main national and international debates on the taxation of companies and individuals with greater economic capacity, they will know how the current tax privileges operate in Mexico, and they will have more tools to identify if the expense fulfills its objectives and contributes to guaranteeing human rights.

 

Fundar, Center for Analysis and Research and Fifth Element Lab, in collaboration with the Independent Commission on the Reform of International Business Taxation (ICRICT) and the Initiative for Human Rights in Tax Policy gave this course .

Tuesday, August 2

Latin America: a roadmap for tax and climate justice

The region is experiencing convulsed and uncertain times: the climate emergency and growing levels of socioeconomic inequality are added to the COVID-19 pandemic. Yet very few countries aggressively address wealth taxes. The response to this multiple crisis cannot involve a return to austerity or a fiscal sacrifice that increases inequality. It is time to expand the capacity of the State, exploring social and fiscal measures that fall on those who have suffered the least the cost so far.

Susana Ruiz, from Oxfam; Rodrigo Echecopar, from the Global Initiative for Economic, Social and Cultural Rights (GI-ESCR), and Jocelio Drummond, from Public Services International (PSI), talked with Alejandro Rodriguez-Llach, from the Independent Commission for the Reform of the International Taxation (ICRIT).

 

Thursday, August 4

Launch of the book 'Cannabis Fiscal Principles'

The publication "Cannabis Fiscal Principles: Elements for the Regulatory Debate in Colombia", by Dejusticia researchers Isabel Pereira, Luis Felipe Cruz and Alejandro Rodríguez was launched. This publication presents a proposal for cannabis tax principles with clear and practical content, based on comparative experiences and in light of the Human Rights Principles and Guidelines on Tax Policy.

Hernando Zuleta, professor at the Universidad de los Andes; Diana Paola Valenzuela, vice president of Assocolcanna, and Isabel Pereira, deputy director in charge of Dejusticia and author of a book, talked with Lorenzo Uribe, researcher of Dejusticia's Fiscal Justice line.

 

Who organizes the Second Week for Tax Justice and Human Rights?

This series of events was organized by the Initiative for Human Rights in Fiscal Policy and its Steering Committee, made up of eight organizations from the region in charge of managing the initiative and communicating and disseminating the Principles: ACIJ, CELS, CESR, Dejusticia, Fundar, Inesc, Tax Justice Network of Latin America and the Caribbean and GI-ESCR.

Together, these organizations seek to develop and promote the Principles of Human Rights in Fiscal Policy, a compendium that translates the general guidelines of Human Rights into more concrete guidelines that are easy to implement. The initiative is a project focused on Latin America and the Caribbean, organized in an open, collaborative, interdisciplinary, and diverse in gender and regional terms.

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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.