Assessing fiscal policies from a human rights perspective

Center for Economic and Social Rights
Publication Date 
July 2016
32 p.

"The study undertaken by the Center for Economic and Social Rights (CESR) and the Instituto Centroamericano de Estudios Fiscales (ICEFI) aimed to contribute to a broader reflection on the role of fiscal policy in complying with a state’s economic, social and cultural rights (ESCR) obligations. Despite being a middle-income country with the largest economy in Central America, Guatemala’s social indicators were alarming; with more than half the population living below the national poverty line and one in seven Guatemalans living in extreme poverty. The persistence of systemic inequality and discrimination could be partially explained by the legacy of almost 40 years of armed conflict, which did not end until the signing of the Peace Accords in 1996. Nevertheless, the stark contrasts between rich and poor suggested that the dismal state of ESC rights could not be attributed to limited state resources, but to the way in which they were distributed, this highlighted the need to hold the state accountable for its efforts to generate and manage resources equitably and in accordance with its human rights obligations.... Methodological case study on the use of available resources to realize economic, social and cultural rights in Guatemala

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