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Doing research ethically

A guide and toolkit for doing research and evaluation in an ethical way for international development practitioners and evaluators

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.

No more harmful traditional practices: working with faith leaders

In 2017 a consortium of members of the Joint Learning Initiative on Faith and Local Communities (JLI) undertook a study funded by the UK Department for International Development (DFID), entitled ‘Working effectively with faith leaders to challenge harmful traditional practices'. The United Nations has defined harmful traditional practices (HTPs) as follows: Traditional cultural practices reflect values and beliefs held by members of a community for periods often spanning generations. Every social grouping in the world has specific traditional cultural practices and beliefs, some of which are beneficial to all members, while others are harmful to a specific group, such as women. These harmful traditional practices include female genital mutilation (FGM); forced feeding of women; early marriage; the various taboos or practices which prevent women from controlling their own fertility; nutritional taboos and traditional birth practices; son preference and its implications for the status of the girl child; female infanticide; early pregnancy; and dowry price. Despite their harmful nature and their violation of international human rights laws, such practices persist because they are not questioned and take on an aura of morality in the eyes of those practicing them. Faith leaders are men and women recognised by their faith community, both formally or informally, as playing authoritative and influential leadership roles within faith institutions to guide, inspire or lead others (of faith). This may be within a formal religious hierarchy of accountability, but also includes informal movements. This report serves as a synthesis of the study findings.

Faith leaders and family planning report

A report into the major barriers and opportunities for faith leaders engaging with their communities on family planning.

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. 

Blowing the whistle: time’s up for financial secrecy

Reveals how tax-haven secrecy that allows football club owners to hide business practices is also facilitating tax dodging in developing countries.