Tax campaign resources

Get in-depth background on our Trace the Tax campaign.

...................................................................................................

Tax Haven Secrecy - Keeping the poor poor (2011)

`There’s a building in the Cayman Islands that houses supposedly 12,000 US corporations. That’s either the biggest building in the world or the biggest tax scam in the world.’ - Barack Obama, US President

Our tax havens briefing gives a simple explanation of our campaign to end tax haven secrecy.

What is a tax haven? Where do they fit into the global economy? Where are they? Why are they a problem? These questions are answered succinctly in our two-page guide.

Download briefing

...................................................................................................

Accounting for Change: Tax and Sustainability (2011)

Over the past two years, Christian Aid has spoken to tax directors from many of the biggest companies in the world about their commitment to tax and development. Some are listening. Now we want to take the message to those who invest in the companies.

Tax and Sustainability, our latest briefing paper, explains why having a responsible tax strategy matters for the world’s poor and makes good business sense. It proposes some ideas for how investors and companies can get behind tax justice.

Download briefing

...................................................................................................

Tax justice advocacy toolkit: a toolkit for civil society

The purpose of this toolkit is to strengthen the capacity of civil society organisations to:

- understand and analyse the issues surrounding tax in a given country
- develop advocacy strategies for tax justice
- do tax research
- plan and undertake different advocacy activities (for example lobbying, campaigning and media work)
- learn from the experience of others already doing tax advocacy.

Tax toolkit (2.2mb PDF)

...................................................................................................

Accounting for Change: Shifting Sands (2010)

For two years, Christian Aid has been campaigning for a country by country reporting standard which would shine a light on companies that may be dodging.

Shifting Sands, the first briefing in our Accounting for Change series, documents the progress of the campaign and outlines our response to some of the counter arguments we have encountered.

Download briefing

...................................................................................................

Blowing the Whistle: Time’s Up for Financial Secrecy (2010) 

This report, published during Christian Aid Week, reveals how the same tax-haven secrecy that allows football club owners to hide their business practices – and even their identities – is also facilitating massive tax dodging in developing countries.

And while such practices are threatening to ruin the beautiful game, for people in the world’s poorest countries they are a matter of life and death.

Download report

...................................................................................................

Undermining the Poor: Mineral taxation reforms in Latin America (2009)

This report examines the tax reforms affecting the mineral sector in Latin America. It quantifies the costs of some of the excessively generous tax incentives which have been provided to mining companies in Peru, Guatemala and Honduras. It also tracks the efforts of civil society to reverse these regressive taxation trends and offers some recommendations for policy reform in this area.

Download report

...................................................................................................

The Missing Millions: the cost of tax dodging to developing countries supported by the Scottish Government (2009)

Tax dodging cost the five countries that receive money from the Scottish government’s international development fund– Malawi, Zambia, Tanzania, Rwanda and Sudan - just under £43 million between 2005 and 2007. This report details the practices that have deprived these developing countries of much needed revenue and calls for measures to put an end to tax dodging by multinational companies.

Download report

...................................................................................................

False profits: robbing the poor to keep the rich tax-free (2009)

Paying as little tax as possible, regardless of the social consequences, has for many become an acceptable way of doing business. This paper considers how financial systems allow practices such as 'trade mispricing' to continue and looks at some of the consequences of tax avoidance.

Download report

...................................................................................................

Breaking the curse: How transparent taxation and fair taxes can turn Africa's mineral wealth into Development (2009)

This paper looks at mining taxation and transparency in seven African countries: Ghana, Tanzania, Sierra Leone, Zambia, Malawi, South Africa and DRC. It explores the various strategies mining companies use to reduce their tax bill.

Download report

...................................................................................................

Sierra Leone at the crossroads: Seizing the chance to benefit from mining (2009)

Mining companies routinely deprive African nations of revenue that could be used to combat poverty. This report details how Sierra Leone recently earnt only US$9-10m from mineral exports of US$179m.

Download report

...................................................................................................

The morning after the night before (2009)

This report looks at how poor countries have suffered from the same combination of secrecy and lax regulation that triggered the current international crisis.

Download report

...................................................................................................

Can tax challenge bad governance? (2008)

Death and taxes (2008)