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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.

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.

10 years of innovation against poverty

In Their Lifetime (ITL) was conceived of 10 years ago with a view of legacy – especially, how could innovation be used to bring about longer-term change. The ITL programme consists of 27 projects worldwide, which were each designed to enable Christian Aid to take strides in the fight against poverty. On this 10th anniversary, and with the last of the ITL projects ending, we have taken a step back to understand what legacy the ITL programme will leave. This report will begin with an assessment of the overall portfolio, and will then go on to review each of the projects.

Towards a sustainable economy: private sector

This report argues that the Sustainable Development Goals (SDGs), the UN Financing for Development process, and the Paris Agreement have opened up a dialogue between NGOs, governments and the private sector about the opportunities and risks around the transition to a sustainable economy.

In Their Lifetime Impact Report 2016-17 - a year in review

Bringing men, women and children out of poverty is a complex challenge. Over the past year, thanks to your support, In Their Lifetime has uncovered new ways of tackling the complex root causes behind poverty.  Communities are living free from the threat of violence; faith leaders are helping to transform cultures which marginalise women and supply chains are beginning to work in favour of poor farmers. Read the full report

Power analysis: A learning review

This learning review explores how power analysis is integrated in Christian Aid resilience programmes funded by CHASE and General PPAs 2011-2016.

Guide: Integrating gender into inclusive markets development programmes

Women smallholder farmers are typically at the base of the agricultural economy. This guide outlines how you can integrate gender into inclusive markets development programmes.

Resilience framework

Our Resilience Framework sets out how we work with partners to support communities to identify the risks they face, access resources and effectively to achieve sustainable results.

Supporting small businesses in developing countries: briefing paper

Which programmes work and why? How governments and donors can better support inclusive economic development.

Delivering for women and girls: role of gender responsive budgeting

This briefing lays out our recommendations for budgeting, which champions the rights of women and girls.

Resilience case studies

The following nine case studies illustrate how we interpret resilience – as a means of putting communities and individuals at the centre of their own development.

Signposts to Copenhagen 6: integrating adaptation

One of series of short briefing papers presenting what we believe are the top issues for COP 15 in Copenhagen.  

An Introduction to Participatory Market Systems Development (PMSD)

Participatory Market System Development (PMSD) is Practical Action’s approach to designing and delivering inclusive markets programmes that reduce poverty on a large scale and protect the environment. Christian Aid has adopted this approach and has now trialled it in over 15 country programmes. Programme staff have also been trained in Emergency Market Mapping Analysis, a similar process to PMSD designed for the humanitarian context.  

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.)