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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.

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.

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.

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.