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Hunger Strike: The climate and food vulnerability index

The Climate and Food Vulnerability Index shows how the countries most impacted by food insecurity are the least responsible for the climate change which drives it.   The top 10 most insecure countries combined generate just 0.08% of global CO2 emissions. Burundi is both the most food insecure country in the world and has the smallest carbon footprint per person.

Climate inequality in the Commonwealth: a call for urgent action

This report ranks the climate pledges of the 53 Commonwealth countries and shows that its richer members, including Australia, Canada and the UK, are failing to do their fair share to prevent climate change, while poorer nations are working much harder. Our analysis exposes the climate inequality at the heart of the Commonwealth.  

Virtuous Circle: scaling up investment in low carbon energy

This report demonstrates that the time for rapid deployment of renewable energy technologies is now. It shows that governments, policy makers and investors should realise that clean energy and clean energy investments are reliable, cost effective and scalable, and a solution for delivering clean and sustainable energy for all.

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.)

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. 

Can tax challenge bad governance? 

Argues that while there are no rules about what sort of tax system is best for governance, there are clear policy implications for donors and NGOs.

Taxing Ghana's informal sector: the experience of women

This paper looks at the situation of women working in the informal sector in Ghana and their experience of taxation.