Taxation and Human Rights: The Statement on Tax Policy and the International Covenant on Economic, Social and Cultural Rights

This article examines the UN Committee on Economic, Social and Cultural Rights’ 2025 Statement on tax policy under the ICESCR, highlighting its origins, contents and implications. It critiques the Statement’s limited transparency, potential civil society influence and one-size-fits-all approach, urging nuanced, regularly updated guidance that balances economic efficiency with human rights objectives.