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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?

No Exceptions: Why HSBC's new coal policy could fuel climate change

In order to stop climate change from hurting the world’s poor, we need to stop new fossil fuel infrastructure, especially coal, from being built. Finance from banks has helped build new coal plants, when it should be going to underfunded renewable projects. This report looks at the new energy policy from HSBC. It asks why the bank has omitted Vietnam, Bangladesh and Indonesia from its ban on coal financing, when other banks like Standard Chartered have ruled out coal financing in all countries.

Out of the Frying Pan, Into the Fire (Part 1)

In this policy briefing, Christian Aid examines the links between climate change and conflict, and begins to elaborate on its argument that the best form of climate security is climate justice.

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.

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.)

Final evaluation of the LEARN project - Ghana

Action for Local Employment, Accountability and Resource Mobilisation (LEARN) was an EU-funded project in Ghana implemented by Christian Aid and its partners.The overall objective was to support actions aimed at promoting an inclusive and empowered Ghana.Action for Local Employment, Accountability and Resource Mobilisation (LEARN) was an EU-funded project in Ghana by Christian Aid and its partners.This report presents the findings, conclusions and recommendations of the project’s final evaluation.

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.

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.