Rethinking Resource Mobilization to Finance Development: Progressive Taxation, Global Solidarity and Human Rights

Background and Rationale

In an era marked by converging crises - climate instability, widening economic inequality, fiscal austerity, and emerging trade tensions - it is more urgent than ever to rethink domestic resource mobilization to meet the challenges of the 21st century. This side-event will convene government officials, human-rights experts, and academics to discuss taxation paradigms rooted in justice, solidarity, and sustainability.

A central focus will be closing the financing gaps for universal social protection and ambitious climate action. These gaps can be narrowed largely through progressive taxation - particularly by ensuring effective taxation at the top of the wealth distribution - and well-designed environmental levies.

At the national level, enforcement of progressive tax policies often remains weak; however, recent evidence shows that context-specific investments in tax administration - such as capacity-building programs and access to high-quality data - can be game-changing, boosting revenue and strengthening tax morale.

Internationally, it is now acknowledged that the negative consequences of climate change will fall disproportionately on people in the Global South. This recognition has reignited discussion on solidarity levies and greater investment in global public goods.

Equally important is applying a human-rights lens to all reforms. This priority was underscored at the 58th session of the Human Rights Council, where Member States issued a joint declaration linking human rights and inclusive international tax cooperation. By integrating these principles, the dialogue will examine how innovative international financing mechanisms and increased domestic revenues can be channeled effectively into rights-based social protection floors, equitable health care, quality education, and the sustainable management of natural resources.

Key discussion points

1. 1. Shared prosperity and climate action through effective taxation: how can progressive taxation and environmental levies finance inclusive social systems and address urgent climate priorities?
2. 2. Reflections on the Sevilla Outcome Document: does the document sufficiently advance progressive taxation? What opportunities do member states have to uphold the document’s commitments?
3. 3. Aligning global and national strategies: can international tax reforms and multilateral agreements bolster domestic resource mobilization? Do they compromise bold national actions?
   
   The session will feature interactive polling to visualize the audience’s knowledge on the topics to be discussed.
   

Panelists

Agenda