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“Each State Party to the present Covenant undertakes to take steps, individually and through international assistance and cooperation, especially economic and technical, to the maximum of its available resources, with a view to achieving progressively the full realization of the rights recognized in the present Covenant by all appropriate means, including particularly the adoption of legislative measures” (ICESCR Article 2.1). Implication: Governments cannot ignore human rights obligations on the grounds of lack of resources. They must show that they are making the maximum use of available resources to realize human rights. Government Expenditure Monetary Policy & Financial Regulation Debt & Deficit Financing Government Revenue Development Assistance Maximum Available Resources Total Tax Revenue as Percentage of GDP, 1975-2004: Country Comparison 60 50 Percentage of GDP Norway Canada Sweden Switzerland United States Denmark United Kingdom France Germany 40 30 20 10 0 1975 1985 1990 1995 2000 Year 2001 2002 2003 2004 Maximum Available Resources Total Tax Revenue as Percentage of GDP: United States 31 Percentage of GDP 30 29.9 29 28.9 28 27.9 27.3 27 United States 26.4 26 25.6 25.7 25.6 25.5 25 24 23 1975 1985 1990 1995 2000 Year 2001 2002 2003 2004 1.8 1.6 % GDP 1.4 1.2 1 0.8 0.6 0.4 0.2 0 Corporative Individuals Source: Balakrishnan and Elson (2011), Economic Policy and Human Rights, Figure 5.16 45 12 40 10 35 8 25 6 20 15 % incidence % share 30 4 10 2 5 0 0 I II III Source: Ministry of Finance, 2003 IV V VI VII Share to VAT (general rate) VIII IX X Incidence on income Source: Balakrishnan and Elson (2011), Economic Policy and Human Rights, Figure 5.12 Maximum Available Resources Corporate share of tax vs individual