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Ghana learning review

A decade of innovation in tax justice and inclusive markets programming

Understanding change and peacebuilding in a Colombian human rights NGO

REL Practice Paper 2 This paper looks at the Theory of Change of the Inter-Church Justice and Peace Commission (CIJP), a human rights NGO and long-term partner of Christian Aid Colombia. It offers a window into understanding how an organisation set up to respond to a violent conflict perceives change in its own role as the conflict itself changes.  The paper traces shifts in CIJP’s relationship with the state, with communities, with its allies in civil society and with the private sector, and the strategies and interventions it now uses to work towards mobilised communities, an operational rule of law, and a democracy based on justice and peace. As well as documenting its current ToC, the paper proposes to Christian Aid and CIJP an approach that could be used to track future shifts to build up a detailed, long-term picture of the strategic evolution of a CSO in a shifting political context.   Author: Rosemary McGee

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?

Joint Country Programme newsletter - July - Sept 2018

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

Christian Aid Ireland’s adaptive programme management

Governance, gender, peace building and human rights Tackling the problems of poverty, vulnerability and exclusion that persist in parts of the world that continue to be affected by violence or political insecurity is difficult for several reasons. For one, because of the complexity of the prevailing social, economic and political systems, solutions to chronic problems are far from obvious. One response to this aspect of the challenge is adaptive programme design and management. This paper, 'Learning to make a difference: Christian Aid Ireland’s adaptive programme management in governance, gender, peace building and human rights', is the product of a multi-year collaboration between ODI and the core team of Christian Aid Ireland to assess the relevance of adaptive or trial-and-error approaches to the field of governance, peace building and human rights. It explains the basis on which Christian Aid Ireland’s current five-year programme funded by Irish Aid has become committed to an adaptive approach. It then describes and seeks to draw lessons from the programme’s first year of experience, considering the possible implications for implementation over the coming years.

Humanitarian response to populations affected by violence in Konduga

A Christian Aid (CA) humanitarian response programme funded by the European Union’s Civil Protection and Humanitarian Aid Operations has reached more than 40,000 people affected by the conflict in Konduga area, within Borno State. Food Security and Livelihoods (FSL) and Water Sanitation and Hygiene (WASH) are the major response areas which has targeted the most vulnerable persons. ECHO has empowered Christian Aid to support access to food for the most vulnerable persons in Konduga through cash based interventions. The food security response targeted 18,000 people through a cash transfer intervention to help the vulnerable access food. Those reached through food assistance are spread across five communities within Konduga Local Government Area, in Borno State.

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.

Week 2: Lent reflections – Sunday 25 February

Philip Galgallo, Christian Aid’s country manager in Burundi, who grew up in Northern Kenya, provides a powerful reflection for the second week of Lent. He leads us into a deeper understanding of the wilderness of devastating drought. 

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.