Christian Aid's occasional paper series reflects work carried out by Christian Aid staff and others on a range of development topics.
The papers are addressed to policy makers, academics, the media and other non-governmental organisations. This means that a prior knowledge of the topic may be needed to fully understand some of the papers.
Disclaimer: The occasional papers are published in the name of the author(s). Their views do not necessarily reflect those of Christian Aid and should not be so attributed.
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Occasional paper 3: April 2009
Inequality and the state
Adele Poskitt
This paper uses Christian Aid’s programme and policy experience to look at the relationship between inequality and development. Tackling power relations and unequal power structures that entrench inequality is central to Christian Aid’s work.
This paper is part of Christian Aid’s attempt to deepen its understanding of different types of inequality and analyses the effect of high inequality on economic growth, state fragility and conflict. It explores a policy framework that can be successful in reducing inequality and the role the state and international community has to play in this.
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Occasional paper 2: April 2009
One size fits all? IMF tax policy in sub-Sahara Africa
John Marshall
Examining tax-policy recommendations spanning the period 1998-2008 from all available official International Monetary Fund (IMF) papers for 18 economies in sub-Saharan Africa, this paper shows that there is strong empirical support for the claim that the IMF has promoted the ‘tax consensus’ – often in spite of evidence that the implied policies are failing to meet their objectives.
Looking at how policy recommendations differ across time and country reveals that many of the central tenets of the tax consensus are uniformly promoted by the IMF regardless of important country-specific characteristics. Consequently, many countries are failing to realise the critical economic, social and political benefits associated with effective and inclusive taxation.
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Occasional paper 1: June 2008
Can tax challenge bad governance?
Olivia McDonald and Kadi Jumu
Tax is critical for development, not only providing the only sustainable source of finance but also allowing redistribution and - crucially - playing a fundamental role in determining and strengthening the relationship between states and citizens. And yet for too long it has been neglected by donors, researchers and NGOs - dismissed as either too technical or too political.
This paper argues that, while there are no hard and fast rules about what sort of tax system is best for governance, there are nevertheless some clear policy implications for donors - and for NGOs like Christian Aid.
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