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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?

Disaster strikes assembly

Primary school assembly suitable for ages 7-11 Duration: 15 minutes This assembly will help pupils to understand more about disasters, and can be used in response to a new disaster when it happens.

Disaster strikes assembly presentation

Primary school assembly suitable for ages 7-11 Duration: 15 minutes This PowerPoint presentation accompanies the Disaster strikes assembly which will help pupils understand more about disasters, and can be used in response to a new disaster when it happens.

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.

Exploring Christian Aid: lesson plan

Exploring Christian Aid: lesson plan

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.

Signposts to Copenhagen 6: integrating adaptation

One of series of short briefing papers presenting what we believe are the top issues for COP 15 in Copenhagen.  

Impuestos a hombres y mujeres: Por qué el enfoque de género es crucial para un régimen fiscal justo

Este trabajo tiene como objetivo estimular el debate y ofrecer orientación a los que intentan hacer un analisis de genero en su sistema fiscal. (Gender analysis of tax system in Spanish.)

Tax for the common good: a study of tax and morality

Christian Aid presents a theological and moral foundation for the campaign to promote tax justice. Many developing nations are seriously affected by the way in which some multinational companies manipulate their profits to allow them to pay little or no tax in the countries in which they are operating. As Esther Reed observes in her paper, this simply feels wrong to most people. These papers seek to explore what lies behind such a feeling and how it is anchored in some deep Christian instincts. They also set out to give a picture of what good, effective and just taxation might be like.We need to be a bit cautious when we speak about justice. Often we work with a simple idea of justice as ‘what is owed to someone or something’; and if that is all there is to it, there is going to be a risk of turning it into a rather thin concept, without much positive emotional content or spiritual significance. Walter Brueggemann, in his great Theology of the Old Testament, rightly insists that ‘justice’ in the Bible is about redistributing goods and power so that all may share what God has given the human race. This adds an important dimension of transformation to the picture. But it also needs a further dimension – a focus on just relationship – that is, not simply redistributed property and influence, but a positively renewed set of social interactions and mutual nurture.  Download the report to read the full analysis. 

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

This paper aims to stimulate debate and offer guidance to those attempting a gender analysis of their own tax system.