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

Taxation is essential to raise sufficient, equitable and accountable financing for development. Only through taxation can governments fund public spending on the essential services at the quality and scale necessary to realise the rights of all citizens. Yet many Southern governments decide not to tax certain corporations and companies in the hope that this will attract cross-border investment. Despite mounting evidence that the practice of offering tax incentives is both largely ineffective and detrimental to development, it is widespread. This report explains how tax incentives can become harmful, and discusses what can be done to stop their abuse.

Christian Aid Ethiopia Annual Report 2018/19

This report shows the impact of our work and testimonies that show how Christian Aid Ethiopia is supporting the most vulnerable communities in hard to reach parts of the country. It highlights out work on humanitarian response, DRR, strengthening climate services to farmers and pastoral communities, markets development and our work on promoting gender sensitive programming and support to communities to challenge power structures and systems that perpetuate gender violence. 

Resilience Results: BRACED final evaluation report

Using evidence provided by implementing partners, this latest evaluation report from the BRACED Knowledge Manager examines the following central synthesis evaluation question: How, where, when and why do BRACED interventions work, and what can be learned/how can good practice be replicated? This paper finds that BRACED projects have made considerable progress towards building and strengthening resilience despite the short time-frame of the programme (3 years). The evidence presented in the BRACED project final evaluations which fed into this realist analysis highlight a number of valuable insights into how good practice, demonstrated by the projects, can be replicated. Read the report here

Adapta annual report 2017

Adaptation is the answer to climate change: cocoa, honey and the future. Proyecto Adapta: “Building climatic resilience in the fine cocoa and honey sectors” is a 4-year project, driven by the Nicaraguan firm of Danish origin Ingemann, and developed jointly with government organizati ons, the Humboldt Centre in Nicaragua and the international organisati on Christian Aid. Its realisation is possible thanks to finance from the International Development Bank, Multi lateral Investment Bank and the Nordic Bank for Development.

Adapta interactive annual report 2017

Adaptation is the answer to climate change: cocoa, honey and the future. Proyecto Adapta: “Building climatic resilience in the fine cocoa and honey sectors” is a 4-year project, driven by the Nicaraguan firm of Danish origin Ingemann, and developed jointly with government organizati ons, the Humboldt Centre in Nicaragua and the international organisati on Christian Aid. Its realisation is possible thanks to finance from the International Development Bank, Multi lateral Investment Bank and the Nordic Bank for Development.

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.

Out of the Frying Pan, Into the Fire (Part 1)

In this policy briefing, Christian Aid examines the links between climate change and conflict, and begins to elaborate on its argument that the best form of climate security is climate justice.

Appendices - Marsabit County Resilience Study

Appendices to the Marsabit County Resilience Study. A fieldwork study carried out over two weeks in May 2017 to assess the value of investing in resilience work within pastoralist communities. 

Challenges in the Sahel: Implications for peace and development

A ‘perfect storm’ - an extraordinary combination of poverty, violent conflict, corruption, criminality, and climate change - is blowing over Mali and across the Sahel. Within this storm, some unusual actors have emerged. Politicians are known to be corrupt but still get elected and smugglers are criminalised by authorities but are also the only providers of employment in disintegrating local economies. This report is part of a series that Christian Aid is producing to understand what ought to be done differently in tackling violence and building peace.

Developing climate services in the Philippines - Prog. Review Summary

A summary of an impact assessment carried out in the Philippines, on Christian Aid’s partner Rice Watch Action Network's programme to help small-scale farmers adapt to a changing environment through an approach called the Climate Resiliency Field School.

Enhancing Communites' Resilience (ECRP) in Malawi - final report

An report from the ECRP programme in Malawi - it's impact, opportunities for improvement, barriers to success and guidance for future resilience programmes.

The Scandal of Inequality 2 (Spanish)

Describe las diferentes caras de la desigualdad en America Latina y el Caribe

Voice to the people: research summary

This paper shares findings from a review of Christian Aid’s work using communications for development (C4D) approaches to strengthen the voice of programme participants and aid recipients in programme learning and communications. It draws on documentation and interviews with Christian Aid staff and consultants involved in the work, as well as some research with other development organisations, to explore how C4D can be more integrated into Christian Aid’s work to promote more direct communications from programmes.

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)