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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.

Corporate approaches to addressing modern day slavery

Download this report providing a snapshot of corporate approaches to modern day slavery based on research of 21 leading brands and retailers. From the Ethical Trading Initiative and The Ashridge Centre for Business and Sustainability at Hult International Business School.

Gender Justice 2017: just and equitable power relations for all

Gender injustice is rooted in unequal power relations and the most pervasive gender inequality is between women and men. Updated 2017 gender strategy. Our vision is to end poverty, and in our corporate strategy Partnership for Change, we identify three main goals which will help us to achieve this: Ensure just power relations Ensure equity and sustainability Ensure resilient and thriving societies Our approach Gender injustice is rooted in unequal power relations and the most pervasive gender inequality is between women and men. Gender injustice violates human rights, constrains choice and agency and negatively impacts upon people’s ability to participate in, contribute to and benefit from development and humanitarian relief. Unless we can help create just and equitable relationships between women and men of all ages and diversities, we will be unable to achieve equitable, sustainable, resilient and thriving societies. Gender justice is, therefore, at the heart of Christian Aid’s work. We also recognise that inequalities intersect and create complex disadvantages that compound gender injustice and poverty. We therefore take an inclusive and intersectional approach that enables us to address how inequalities, such as sexual orientation, ethnicity, age, class, religion, caste and disability, intersect with gender inequality and perpetuate poverty. Through our inclusive approach we can tackle barriers to gender justice that are global, and internal to Christian Aid, in a way that is targeted, sustainable, transformative and ‘leaves no one behind’, as set out in the Sustainable Development Goals. To this end, we continue to focus our work on challenging patriarchy and promoting the empowerment of women and girls, with recognition that men can also be adversely affected by patriarchy and ideals of ‘masculinity’. We also seek to broaden our understanding of gender to include, where relevant, transgender and minority genders, who face increased violence and exclusion.

Leave noone behind

In this report, we seek to illustrate the importance of the ‘leave no one behind’ principle. 

Leave no one behind - from goals to implementation

In this report, we seek to illustrate the importance of the ‘leave no one behind’ principle with case studies from across the world.The 'leave no one behind' concept has emerged as a specific call-to-action within the post-2015 development agenda. 

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.