1. Thanks also to Ignacio Saiz, Allison Corkery and Sergio Chaparro from the Center for Economic and Social Rights for their valuable comments, as well as Portia Karegreya for her research assistance. The views expressed are not necessarily those of the Center for Economic and Social Rights. Any mistakes or errors are the authors' alone;Sorley Mr;full disclosure, one of the authors has been actively involved in recent advocacy within national and United Nations fora for the widespread implementation of tax spillover assessments
2. Economic and Social Rights, Budgets and the Convention on the Rights of the Child' 21 The International Journal of Children's Rights (2013) 248; International Bar Association;See;Tax Abuses, Poverty and Human Rights,2013