A/HRC/45/15 were, among others, poverty reduction, employment generation, generation of complementarity with private initiatives, increases in systemic productivity and increases in the use of domestic inputs. 48. The Government identified the challenge of territorial inequities and the need for increasing local development capacities. Territorial development was thus a cross-cutting pillar within the framework of the National Development Plan that provided for a systemic approach to the design and implementation of public policies and addressed the context and needs of each territory. 49. Ecuador had recently reformed its tax system, with the enactment of the law on tax simplification and progressivity in December 2019. Examples of changes included a new scheme for the automatic refund of VAT for senior citizens and persons with disabilities in transactions made using electronic receipts. The law also applied a VAT rate of 0 per cent to medical supplies so that people with diabetes and heart disease could acquire such supplies at a lower cost. 50. Investment companies that sought tax incentives or tariff reductions must meet requirements, such as the generation of new jobs. Companies that were legally obligated to keep accounting records could not distribute profits to their shareholders unless they had paid their workers a living wage. The Government indicated that it had enacted measures to attract investment, including a series of temporary tax incentives and an arbitration law. It had also worked with the World Bank Group and the International Monetary Fund on facilitating private sector investment and accessing credit. 51. In the area of access to information, the classifier to guide equality-policy expenditure, introduced by the Ministry of Economic Affairs and Finance, was a budgetary tool to ensure the transparency of public resources that were allocated to reduce socioeconomic and equality gaps. The use of the classifier was mandatory, and institutions were gradually growing accustomed to its use. The statistical information reported through the classifier was updated daily and was publicly accessible through the Ministry’s website. 52. The Government of Italy conveyed information about updates to how the country measured poverty, inequality and social inclusion. In January 2019, Decree Law No. 4/2019 had established a basic income, the new minimum income measure in Italy. The law identified appropriate models of intervention for the most vulnerable populations and was aimed at ensuring economic support and social inclusion for the marginalized. 53. In November 2015, through inter-institutional cooperation with non-governmental organizations and relevant stakeholders, the Government had published guidelines on combating serious marginalization. The guidelines, which were binding for institutions and stakeholders using public or European Union funding, encouraged the strengthening of social and health services related to the prevention of homelessness. 54. The Ministry of Labour and Social Policy, the ministry responsible for education and the Istituto degli Innocenti promoted a project for the inclusion and integration of Roma, gypsies and Travellers, which was based on the national strategy for the inclusion of those groups for the period 2012–2020. The project was aimed at developing inclusion processes for Roma, gypsy and Traveller children, to reduce the discrimination they faced and to strengthen local communities by creating integration among schools, Roma, gypsy and Traveller families and children, and social services. 55. The Government of Mauritania described the Strategy for Accelerated Growth and Shared Prosperity for implementing policies for development during the period 2016–2030. Various stakeholders had participated in the development of the Strategy, including sectoral development committees at the ministry level, administration representatives, national and local representatives, civil society, private sector actors, academics, young people and women, expatriate Mauritanians and technical and financial partners. 56. To reduce the effects of extreme poverty and inequality, the Government had also adopted the National Social Protection Strategy, which was aimed at reducing the vulnerability of disadvantaged groups and helping them handle risks. The Government stated that overwhelming need was a challenge, in particular for the national social security fund and the national health insurance fund. The Government would soon establish a social 9