A/HRC/40/57 through contextualized analysis aimed at identifying and preventing direct and indirect discrimination; addressing structural socioeconomic and sociocultural barriers; redressing current and historical disadvantage; countering stigma, prejudice, stereotyping and violence; transforming social and institutional structures; and facilitating women’s political participation and social inclusion. 8.4 During times of economic crisis, public investment in childcare and elder care can create virtuous cycles by which the investment not only addresses the care deficit through the delivery of crucial care services, but also kick-starts a multiplier effect in generating jobs and/or other effects. Principle 9 – Progressive realization and maximum available resources In relation to economic, social and cultural rights in particular, States are obliged to progressively realize such rights by all appropriate means, which requires States to: (a) Design and implement fiscal, tax, debt, trade, aid, monetary and environmental policies in conjunction with other measures, so that they are deliberately directed towards the realization of human rights; (b) Demonstrate that every effort has been made to mobilize all available resources, even in times of economic crisis. In particular, States must generate, adequately allocate and make use of the maximum of their available resources to move as expeditiously and effectively as possible towards the achievement of the full realization of economic, social and cultural rights.11 Commentary 9.1 In assessing potential economic policies in the light of these obligations, States should consider the following guiding factors: the extent to which the measures are deliberate, concrete and targeted towards the fulfilment of economic, social and cultural rights; whether the State party is exercising its discretion in a non-discriminatory and non-arbitrary manner; whether the State party’s decision (not) to allocate available resources is in accordance with international human rights standards; where several policy options are available, whether the State party adopts the option that least restricts the enjoyment of rights; the time frame of the State’s steps; whether the measures take into account the precarious situation of disadvantaged and marginalized individuals or groups; and whether the measures prioritize grave situations or situations of risk. 12 9.2 States must not only use existing resources to fulfil this obligation but also generate potential resources in a sustainable way when the former are not sufficient to ensure the realization of rights. This requires, for example, seeking international assistance and cooperation, mobilizing domestic resources in ways compatible with environmental sustainability and with the rights of people affected by extractive industries, as well as regulating the financial sector. 9.3 States’ obligation to mobilize resources includes: tackling tax evasion and avoidance; ensuring a progressive tax system, including by widening the tax base with regard to multinational corporations and the richest; avoiding international tax competition; improving the efficiency of tax collection; and reprioritizing expenditures to ensure, among other things, adequate funding of public services. 11 12 Committee on Economic, Social and Cultural Rights, general comment No. 3 (1990) on the nature of States parties’ obligations, paras. 9−12; and general comment No. 24 (2017) on State obligations under the International Covenant on Economic, Social and Cultural Rights in the context of business activities, para. 23. E/C.12/2007/1, para. 8. 9