In her new book, Evidence for Hope: Making Human Rights Work in the 21st Century, Kathryn Sikkink writes that CESR is one of several ESCR advocacy groups increasingly pointing to tax havens as a major contributor to states not having the available resources to provide adequate economic and social rights.
She writes:
The Center for Economic and Social Rights (CESR) works on tax avoidance and evasion, which it sees as a systemic drain on government revenues needed for the fulfillment of human rights. They are one of a number of human rights organizations that have started to grapple with what it might mean to have a tax policy for human rights, including efforts to shut down tax havens. CESR argues that "Taxation is a crucial instrument for the realization of human rights, not just because it is necessary for enduring sufficient resources, but also because tax policy plays a fundamental role in redressing inequalities and in shaping how accountable governments are to their people."