A/HRC/28/33 that they are truly unable, rather than unwilling, to meet these obligations. 10 Moreover, the Convention imposes an immediate obligation on States parties to take targeted measures to move as expeditiously and effectively as possible towards the full realization of economic, social and cultural rights.11 In its general comment No. 15, the Committee on the Rights of the Child emphasized the importance of assessment tools in the use of resources and the need to develop measurable indicators to monitor and evaluate progress in the implementation of such rights.12 11. In 2007, the Committee on the Rights of the Child dedicated its day of general discussion to the theme “Resources for the rights of the child: responsibility of States” to foster a deeper understanding of the contents and implications of the Convention in relation to investment in children. The Committee noted the concept of “minimum core obligations” of States, which are intended to ensure, at the very least, the minimum conditions under which one can live in dignity. All States parties, regardless of their level of development, are required to take immediate action to implement these obligations as a matter of priority. 12. The obligation to progressively realize economic, social and cultural rights entails the prohibition of retrogression without strong justification. States parties must avoid measures that directly or indirectly lead to steps backward in the enjoyment of rights, except where this is fully justified by reference to the totality of children’s rights and in the context of the full use of maximum available resources. 13 In times of financial austerity, any proposed policy change or adjustment must be temporary, covering only the period of crisis; proportionate, in that the adoption of any other policy or a failure to act would be more detrimental to children’s rights; and non-discriminatory, and comprise all possible measures to support social transfers and mitigate inequalities that can grow in times of crisis; and ensure that the rights of the disadvantaged and marginalized individuals and groups are not disproportionately affected. 14 13. In all matters concerning the rights of the child, States parties must uphold the human rights principles and standards of universality, indivisibility, accountability, transparency and the rule of law, as well as taking into account the importance of intergenerational justice. Furthermore, all rights under the Convention on the Rights of the Child, including article 4, must be in full conformity with the general principles of the Convention, namely non-discrimination, the best interests of the child, the right to life, survival and development and the right of the child to express his or her views. A. Right to equality and non-discrimination 14. Pursuant to article 2 of the Convention on the Rights of the Child, in developing fiscal policy instruments, including taxation and public budgets, States parties to the Convention must ensure equal opportunities for the realization of rights for all children without discrimination of any kind. In particular, States should foster sustainable and inclusive economic development so that the benefits are reflected in all segments of society. While global progress has been made on many fronts as a result of the Millennium Development Goals, these achievements mask huge disparities between rich and poor, 10 11 12 13 14 A/HRC/26/28, para.26. See Aoife Nolan, “Economic and social rights, budgets and the Convention on the Rights of the Child”, International Journal of Children’s Rights, No. 21 (2013), p. 248. CRC/C/GC/15, para. 107. Committee on Economic, Social and Cultural Rights, general comment No. 3, para. 9. Open letter from the Committee on Economic, Social and Cultural Rights addressed to States parties to the International Covenant on Economic, Social and Cultural Rights, 16 May 2012. 5