Skip to main content

We found 78

Showing 1 - 18

Ghana learning review

A decade of innovation in tax justice and inclusive markets programming

Revenue Analysis, July 2020

Revenue Analysis, July 2020

Budget Credibility Report

Budget Credibility Report

June 2020, Sierra Leone Anti-Corruption Court Monitoring Report

June 2020, Sierra Leone Anti-Corruption Court Monitoring Report

Corruption Perception Survey Report, 2019

Corruption Perception Survey Report, 2019

Cost of Corruption in Sierra Leone Report, 2019

Cost of Corruption in Sierra Leone Report, 2019

Use and abuse of tax breaks: how tax incentives become harmful

Tax incentives widespread, but ineffective for developmet. How do they become harmful, and what can be done to stop their abuse?

SABI Learning Review: Triggering Citizen Action

SABI community citizen action for effective governance and improved public services. Has it succeeded?

Joint Country Programme newsletter - July - Sept 2018

A new country director, piped water comes to villages in Mumbeji, advocating for tax justice and more...

Connecting the Voices of People across Kaduna and Southeast State

Connecting the Voices of people across Kaduna and Southeast State is an endline evaluation report for the Voice to the People (V2P) project which was implemented in Kaduna state and all the 5 states in southeast Nigeria. This document presents key findings of the successes and challenges form V2P and makes tangible recommendations for the implementation of similar governance programmes and interventions from the lessons learnt. The study was carried out in four of the project states (Anambra, Ebonyi, Imo and Kaduna States) covering 16 local government areas (LGAs) and 41 communities involving different categories - community leader, member of a community group, community facilitator and community member without a community function (i.e. an ordinary community member).

Questionable Values? Policy Report

Why we believe that it is time to stop defending the indefensible across all the world’s tax havens. Following the hurricanes Irma and Maria that devastated a number of Caribbean islands in September this year, the focus has rightly been on supporting the hardest hit and those in greatest need. But as the rebuilding effort develops, many are starting to think more deeply about the long-term sustainability of these islands’ economies, and their ability to protect and provide for their populations in an economically and climatically uncertain future. What type of jobs, and what type of economy, should places such as the British Virgin Islands (BVI) be looking to build? This is a question that extends beyond the storm-hit Caribbean. Defensive measures against tax evasion and avoidance are on the rise in the US, the EU and emerging economies, driven in part by the exposure of these activities in successive leaks of information (most recently, the Paradise Papers). Such developments call into question the sustainability of any economic model that relies on providing various combinations of secrecy and low taxation. So far, many small offshore centres, and their supporters, have largely reacted defensively to the threat of change, arguing that media coverage has unfairly maligned ‘tax havens’; that the problem is not as large as portrayed; and that they are already instituting tax and transparency standards better than many large ‘onshore’ economies. However, careful scrutiny of one of the most comprehensive efforts to explain the role of international finance centres and to illustrate the impact that such a territory has on the global economy – the prominent report that the government-backed financial lobby group, BVI Finance, commissioned this year from consultancy firm Capital Economics – demonstrates major weaknesses in the arguments and conclusions presented, and suggests to us that such defences are more concerned with maintaining the status quo than a genuine concern for the wider global economy. Our analysis of the Capital Economics report is an example of why we believe that it is time to stop defending the indefensible across all the world’s tax havens. With public demand building for new regulation, and the ever-present threat of further mass leaks, the UK Government needs to initiate a serious discussion about alternative economic pathways for the British Overseas Territories and Crown Dependencies. Alternative futures for offshore tax havens are not only vital for the poorest countries of the world that lose tax revenues each year to the offshore system, but also for the ordinary women and men in places like the BVI, for whom a secure future is dependent on the creation of robust, equitable and sustainable economies.

Doing Accountability Differently - Voice to the People, Nigeria

Exploring practice and results of Christian Aid’s Voice to the People Programme in Anambra State, Nigeria. Enhancing accountable governance has long been a major concern of development programming, but matching this interest with change that is both sustainable and replicable at multiple levels has not been easily achieved. Recent studies suggest that accountability initiatives will only work if they take local power relations into account, and that the limited traction attained to date could be kick-started with a strategy geared towards vertically integrated accountability. To that end, Voice to the People (V2P) has taken a power-aware approach that enabled collaboration amongst community-level, local government and state-level actors and vertical integration of advances at each stage, making it an instructive case study for replicating and scaling up effective accountability programming. Drawing on focus groups and interviews with key informants and a review of project documents, this paper reflects on the lessons that can be learned from V2P, a programme funded by the UK Department for International Development (DFID) and implemented by Christian Aid in partnership with local organisations in Anambra State, Nigeria.

Christian Aid Open Information Policy

Our Open Information Policy governs our approach to sharing information with external stakeholders; it provides the standards and principles that guide how we operate and the types of mechanisms that exist to access information. It also explains why there is some information that we will not share. To learn more, visit our Open Information Policy page. 

Benefits? Tax Incentives in Latin America and the Caribbean (Spanish)

Overview of the use of tax incentives that analyses whether or not tax incentives bring benefits to countries and communities.(Spanish)

Delivering for women and girls: role of gender responsive budgeting

This briefing lays out our recommendations for budgeting, which champions the rights of women and girls.