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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

2019 Tax Perception Survey Report

2019 Tax Perception Survey Report

SABI Learning Review: Triggering Citizen Action

SABI is a programme operating in all 16 districts of Sierra Leone to increase citizen demands to their governments for the delivery of basic services. This learning review asked the question – has SABI succeeded in supporting community citizen action for effective governance and improved public services? It draws on SABI’s database of 786 community action plans, and interviews and groups discussions with implementing partners, youth accountability volunteers and community members.

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.

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

Losing out: Sierra Leone's massive revenue losses from tax incentives 

The first attempt in Sierra Leone to analyse the government's 'tax expenditure', showing these revenue losses are extremely large.