Skip to main content

We found 18

Showing 1 - 18

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 2)

A debilitating drought may bring riots and social unrest in one country, but in a neighbouring country, the same problem may be dealt with by citizen mobilisation towards collective action solutions. To a large extent, governance capacity and community resilience explains the nature and structure of the response. In this report, three case studies – from Angola, Mali, and Honduras – of actual responses to climate change and conflict are presented.

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.

The Scandal of Inequality 2 (Spanish)

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

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)

Central America governance programming – video methods

This note summarises the approach used to make two short videos contrasting the work of Christian Aid funded governance programmes, one in Guatemala and the other in El Salvador. It sets out the challenges, learning and insights from the process from the perspective of the producers of the videos – and makes recommendations for how to approach similar projects in the future. Related resources Video: Guatemala Video: El Salvador

Bangladesh – accountable governance - a theory-based approach

Christian Aid Bangladesh (CAB) has been implementing the Humanitarian Accountability Partnership (HAP) Standards in Accountability and Quality Management1 since 2011, as part of its accountable governance mechanisms. Along with its partners, Christian Aid (CA) also uses Participatory Vulnerability and Capacity Analysis (PVCA), a tool for empowering communities to undertake risk and capacity analyses and action planning . The use of both HAP Standards and PVCA is seen as important for CAB and its partners in taking a more systematic approach to downwards accountability in its programme work. In Bangladesh, three partner organisations have piloted and been most involved with implementing HAP Standards with CAB support - Gana Unnayan Kendra (GUK); Dushtha Shasthya Kendra (DSK); and the Christian Commission for Development in Bangladesh (CCDB). Each of them are CA partners in the Department for International Development (DfID)-funded ‘Programme Partnership Arrangement’ (PPA) programme. This evaluation focussed on the use, and added value of HAP and PVCA in their recovery and resilience work within the PPA. Related resources Methodology: process tracking

Low-carbon development Latin America and the Caribbean (Spanish)

It is time for Latin America and the Caribbean to move to more sustainable, equitable development based on low-carbon energy.(Spanish translation)  

Healthy Harvests: The benefits of sustainable agriculture in Africa and Asia

Smallholder farmers can improve agricultural productivity, food security and livelihoods by adopting sustainable approaches that utilise resource-conserving technologies and that draw upon their own knowledge.

Action2020 family planning: Mali context analysis

An in-depth investigation into the context and opportunities for civil society-led accountability on family planning in Mali.