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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.

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.

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.

The Salt Newsletter Feb 2017

Download the Salt Business Network's first newsletter and find out how these value-led business leaders are standing up to global poverty. 

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.

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.  

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. 

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.