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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.

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.

Management response to Power Learning Review

Recommendations and actions as a follow up to the Power Learning Review.

Leave no one behind - from goals to implementation

In this report, we seek to illustrate the importance of the ‘leave no one behind’ principle with case studies from across the world.The 'leave no one behind' concept has emerged as a specific call-to-action within the post-2015 development agenda. 

Gender justice for all summary: Christian Aid’s 2014 gender strategy

A summary of Christian Aid’s vision and strategy for gender justice, and how this will be implemented.

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.

Automatic for the people

Considers the G8, G20 and OECD's decision to share information automatically to help stop tax dodging and how this might work.

Accounting for change: my word is my bond

Outlines some proposals for discussion on how to achieve greater transparency and responsibility in the financial system.