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Tax reports

Christian Aid's latest tax reports from around the world - from growing inequality and the true cost of tax incentives to the implications of tax dodging on the world's poor.

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We still haven’t found what we’re looking for: why global efforts to tackle tax avoidance will not work for developing countries

This briefing paper explores the work of the OECD and G20 to tackle the worst of the tax dodges used by multinational companies, and other businesses trading across borders. A first set of outcomes from the two-year project is due for endorsement by the G20 leaders at their summit meeting in Brisbane on 15 and 16 November 2014.

We analyse the process and the outcomes to date, from the perspective of development, and conclude that the process so far is failing to meet the needs of poorer countries. We believe that serious and systemic alternatives are needed if poor countries are to be able to obtain a fair level of tax from the companies that operate within their borders.

We still haven’t found what we’re looking for (PDF, 0.1mb)

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The EU's role in supporting an unjust global tax system 2014

What systems and structures in Europe facilitate tax dodging? The STOP Tax Dodging Campaign’s new report, Hidden Profits, examines the commitments and actions towards combating tax dodging and ensuring transparency of 15 EU member states and also EU policies.

Hidden Profits report (PDF, 7.4mb)

Hidden Profits briefing (PDF, 5.7mb)

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Taxing questions: assessing risk from changes to international tax rules

Christian Aid is at the forefront of the campaign to encourage multinationals to pay fair taxes in all of the countries in which they operate.

Written with major investors in mind, ‘Taxing Questions’ – published in conjunction with ShareAction – looks beyond the reputational risks that companies face if they don’t pay their fair share, examining several steps being taken by governments and regulators around the world which mean much greater corporate tax transparency now seems inevitable.

Taxing questions investor briefing (PDF, 0.3mb)

 

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Taxing men and women: why gender is crucial for a fair tax system

This paper sets out why a strong gender analysis is necessary to our work to promote fair and efficient tax systems at national level.

It brings together existing literature and empirical evidence to address how women and men are affected by tax in different ways and how tax policy can contribute to advance gender equality.

The paper aims at supporting tax justice advocates to carry out a gender analysis of their national tax systems and represents Christian Aid's first step to integrate a strong gender analysis into our tax justice work.

Download Taxing men and women: why gender is crucial for a fair tax system

 

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 A Post-2015 Fiscal Revolution - Human Rights Policy Brief

A joint briefing we have produced with the Center for Economic and Social Rights (CESR) — released for the 11th session of the Open Working Group on Sustainable Development Goals (SDGs).

The brief sets out the commitments needed to deliver a ‘Post-2015 Fiscal Revolution’ by integrating human rights standards into the design of fiscal policy at both the national and international levels.

The paper makes specific recommendations for targets to be included within the SDGs, and also puts forward proposals for the Inter-Governmental Expert Committee on Sustainable Development Financing.

Download A Post-2015 Fiscal Revolution (from CESR's website)

 

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Losing Out: Sierra Leone's massive revenue losses from tax incentives (April 2014)

This report is the first attempt in Sierra Leone to analyse the government's 'tax expenditure'. It shows that these revenue losses are extremely large.

This means the government is spending far less than it could on the country's urgent development priorities, such as health, education,  and agriculture.

Download Losing Out report (1.3mb)

 

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Africa Rising?: Inequalities and the essential role of fair taxation (February 2014)

A joint report with our partner Tax Justice Network Africa (TJN-A), revealing that Africa's much-touted growth is happening alongside worsening income inequality trends.

The report focuses on eight African countries – Kenya, Ghana, Sierra Leone, Nigeria, Zambia, Malawi, Zimbabwe and South Africa.

It demonstrates that, without reforms at the national and global level, inequality is set to worsen.

Download Africa Rising? report (1mb)

 

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Giving with one hand and taking with the other: Europe’s role in tax-related capital flight from developing countries (2013)

This report reveals the state of money laundering, tax avoidance and tax evasion across 13 EU Countries.

It demonstrates how, for developing countries, tax dodging is especially devastating, with more money leaving their economies than what they receive in aid, whilst multinational corporations based in Europe are making large profits in those same countries, but many are avoiding their taxes. 

Download the report (PDF, 1.7mb)

Download the executive summary (PDF, 0.7mb)

 

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Company ownership: which places are the most and least transparent? (2013)

This new report, published by Global Witness and Christian Aid, grades each of the G8 countries and the UK’s tax havens as to how easy it is to find out the names of the ‘beneficial owners’ of companies – the people who ultimately own and control them.

Some of the world’s most infamous secrecy jurisdictions, such as the British Virgin Islands and Jersey, are considering becoming more transparent, whereas several G8 countries lag behind.

Download report (PDF, 0.5mb)

 

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Automatic for the people (2013)

The G8, G20 and OECD have all committed to automatically sharing information to help stop tax dodging.  Good news, but will it work for developing countries too?

This policy brief, supported by 41 organisations from around the world working on tax justice, outlines how the decisions being made now will affect how easy it is for developing countries to benefit, what can be done, and the risks of inaction.

Download policy brief (PDF, 0.8mb)

 

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Fixing the cracks in tax (2013)

In July, the OECD published the ‘Base Erosion and Profit-Shifting’ Action Plan to tackle tax dodging by multinational corporations.

This policy brief, supported by 34 organisations working on tax justice from all over the world, sets a number of recommendations for the OECD and the G20 to consider, ahead of the G20’s summit in St Petersburg.

Download policy brief (PDF, 0.7mb) 

  

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Invested interests: the UK's overseas territories' hidden role in developing countries (2013)

British Overseas Territories and Crown dependencies are among the biggest global sources of foreign direct investment to developing countries.

'Invested interests: The UK's overseas territories' hidden role In developing countries' not only details this fact, but also outlines why this is a concern for developing countries and what measures can be taken to ensure that investments are beneficial, not covering tax dodges and corruption.

Download report (PDF, 0.3mb)  

 

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Christian Aid's tax justice strategy (2013-2016)

Since 2008, Christian Aid has been working to make tax justice a crucial issue for development. Unfair tax systems and financial secrecy perpetuate poverty and increase inequality.

Since we started our journey for tax justice, we have made significant progress, but there is still a long way to go.

Our new tax justice strategy describes the challenges we, together with our partners and allies, want to overcome over the period 2013-2016.

Christian Aid's tax justice strategy 2013-2016 - executive summary (PDF, 0.8mb) 

Christian Aid's tax justice strategy 2013-2016 (PDF, 1.8mb) 

 

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Who pays the price? Hunger: the hidden cost of tax injustice (May 2013)

The scandal of world hunger could soon be ended if the revenues that developing countries lose through tax dodging were available to them to invest in agricultural development. One in eight of the world’s population goes to bed hungry, with progress disappointing towards the global goal of halving world hunger by 2015. Read the full article here.

Who pays the price? full report (PDF, 1.6mb)

Who pays the price? Briefing paper (PDF, 0.2mb)

Swissploitation? The Swiss role in commodity trade (PDF, 0.9mb)

 

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Multinational corporations and the profit-sharing lure of tax havens (2013)

In this new Occasional Paper, Petr Jansky, Economist, Charles University in Prague and Alex Prats, Principal Economic Justice Policy Advisor at Christian Aid, explore the links between multinational corporations (MNCs), tax avoidance and tax havens.

Focusing on 1,500 corporations operating in India, they find out that MNCs with tax haven links report less profits and pay less in taxes than MNCs with no such links.

Download Occasional Paper Number 9 (PDF, 0.2mb) 

 

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No more shifty business (2013)

The current international tax system is broken and out of date. In this joint policy brief, 58 organisations and networks around the globe are asking the OECD and the G20 to cooperate with developing countries to change the rules that currently allow multinational corporations to avoid paying their fair share of tax.

This is the response of the civil society to the OECD’s report, 'Addressing base erosion and profit shifting'.

Download response paper (PDF 0.5mb) 

Read the full press release

 

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Tackling hunger with tax justice (2013)

One in eight people on this planet are living with the pain of hunger, and yet our world provides enough food for everyone. Tax dodging is one of the reasons why hunger persists. This briefing explains how tax is a critical part of the solution to ending hunger for millions of people.

Download tax justice briefing (PDF, 0.4mb)  

 

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The revised London Mining agreement: better, but still a major problem (2012 - partner briefing paper)

A new mining agreement between the Sierra Leone government and a UK-based company, London Mining, contains a number of provisions which undermine legislation supposed to ensure the country derives full benefit from its mineral wealth.

Download revised London mining agreement

 

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Accounting for change: My word is my bond (2011)

On 15 October 2011, the Occupy London Stock Exchange (LSX) movement established a protest outside St Paul’s Cathedral. The protestors have sought to articulate a frustration that resonates widely regarding the inequalities in UK society and globally, and the responsibility of financial institutions to serve society.

Since the 2008 financial crisis, Christian Aid has been calling greater transparency and responsibility in the financial system. This briefing paper outlines some proposals for discussion and ideas for how this church can engage in the debate.

Download briefing

 

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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

 

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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)

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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

 

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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

 

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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

 

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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

 

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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

 

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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

 

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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

 

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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

 

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Can tax challenge bad governance? (2008)

This paper is written by Olivia McDonald and Kadi Jumu and is part of our occasional paper series.

Read more 

 

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Death and taxes (2008)

The lives of 1,000 young children a day are being lost to disease and poverty in poor countries because of illegal trade-related tax evasion, says our Christian Aid Week report.

Download report

 

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Haemorrhaging money: briefing on the problem of illicit capital flight (2007)

Briefing paper on how 'capital flight' is diverting scarce resources away from developing countries.

Download paper

 

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The shirts off their backs: how tax policies fleece the poor (2005)

This briefing paper shows how poor countries are losing hundreds of billions of dollars in revenue as rich individuals and multinational companies avoid paying their tax.

Download paper

 

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