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Keeping hope alive: Central America case study

Without an explicit focus on peace, there can be no sustainable development. This case study about Christian Aid's work on peace in Central America, alongside the accompanying reports, shares some of our story of taking peace seriously. Throughout our work in providing humanitarian assistance and long-term development support, it has become clear that we cannot ignore the reality of violence. Peace and justice matter to us as a faith-based organisation and we seek to respond to real challenges of building peace with integrity, respect, courage and hope. From Violence to Peace lays down our hopeful vision that a more peaceful reality free from poverty, violence and injustice is possible. This study shares key examples of impact and some things we’ve learnt along the way. Download the case study above or view the full report here

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.

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.

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)