Support for the realization of human rights without discrimination ln its traditional form, public finance focuses on economic growth factors and macroeconomic statistical variables, and usually views economic groMh as an end in and of itself. For example, to determine budget ceilings, the Department of Budget and Management relies on a set of macroeconomic assumptions (Gross National lncome/Gross Domestic Product (GN|/GDP), growth rates, inflation rate, interest rates, foreign exchange assumptions) and fiscal targets (deficit target expressed as a percent of GDP), (DBM, NBM 1 13,2012) all of which appear to be based on some notion of "sound" public finance. HRBA to public finance, on the other hand, looks at economic groMh "as a means towards human development and not as an end in itself" (UN CRC, 2007) and looks to public finance to invest in goods, services and facilities that support the realization of human rights for all. As such, it requires public finance to be expressly linked to human rights and to ensure that public goods, services and facilities satisfy entitlements implicit in human rights. lt is important to note that entitlements vary depending upon the normative content of the right as ditferent rights have different normative contents. Generally speaking, a right's normative content includes: availability; physical and information accessibility; affordability; acceptability; and quality (See Annex 4, Norms of Expenditure that Support the Realization of Selected Economic, Social and CulturalRight$. HRBA to public finance promotes the equal rights of women and men, and so requires that fiscal policy, decision and actions carefully consider the differential impact on women, ensure bolh de jure equality (or formalequality achieved when laws or policies treat women and men in a neutral manner) and de facto equality (or substantive equality achieved when the effects of laws, policies and practices do not maintain but alleviate the inherent disadvantages that women experience), and where necessary to redress discrimination against women, to provide temporary special measures so long as these are terminated when substantive equality has been achieved. (UN CESCR, GC 16,2005) HRBA to public finance also mandates that fiscal policy and actions do not discriminate against anyone based on race, color, ethnic origin, sex, language, religion, political or other opinion, national or social origin, birth, property, disability, age, nationality, marital and family status, sexual orientation and gender identity, health status, place of residency, economic and social situation, and membership-in-group. Discrimination in public finance may take more subtle forms, such as, for example: . Public investments that disproportionately favor expensive water supply services and facilities or expensive curative health services accessible only to a small, privileged group of the population, rather than public investments on those services and facilities that benefit a larger part of the population (UN CESCR GC 14, 2000 and GC 15, 2002), or A tax system structured in a way that levies a heavier tax burden on persons living in poverty, or Fiscal policies that disproportionately impact on those already vulnerable, such as those that result in high inflation, which "can be harmfulto the poor, by raising prices, eroding real wages and inhibiting growth," (Mudho, 2007) or "very low inflation (which) may 25