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2019 Tax Perception Survey Report

This Tax Perception Survey was undertaken by the Consortium of Non-Governmental Organizations (NGOs), led by Christian Aid under the DFID supported Public Financial Management (PFM) Project title “Strengthening Public Financial Management, Anti-Corruption and Accountability Institutions in Sierra Leone” to understand taxpayer perceptions on the taxes they pay, their knowledge of the tax system, and confidence level in those handling such taxes. It is also important to understand tax payers wider views of government and how this relates to their attitudes and motivation towards paying taxes.

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.

Keeping the SDGs on track

Detailing how the three basic SDG principles can be put into practice by improving accountability mechanisms under the High Level Political Forum .

Joint Country Programme newsletter - July - Sept 2018

A new country director, piped water comes to villages in Mumbeji, advocating for tax justice and more...

Questionable Values? Policy Report

Why we believe that it is time to stop defending the indefensible across all the world’s tax havens. Following the hurricanes Irma and Maria that devastated a number of Caribbean islands in September this year, the focus has rightly been on supporting the hardest hit and those in greatest need. But as the rebuilding effort develops, many are starting to think more deeply about the long-term sustainability of these islands’ economies, and their ability to protect and provide for their populations in an economically and climatically uncertain future. What type of jobs, and what type of economy, should places such as the British Virgin Islands (BVI) be looking to build? This is a question that extends beyond the storm-hit Caribbean. Defensive measures against tax evasion and avoidance are on the rise in the US, the EU and emerging economies, driven in part by the exposure of these activities in successive leaks of information (most recently, the Paradise Papers). Such developments call into question the sustainability of any economic model that relies on providing various combinations of secrecy and low taxation. So far, many small offshore centres, and their supporters, have largely reacted defensively to the threat of change, arguing that media coverage has unfairly maligned ‘tax havens’; that the problem is not as large as portrayed; and that they are already instituting tax and transparency standards better than many large ‘onshore’ economies. However, careful scrutiny of one of the most comprehensive efforts to explain the role of international finance centres and to illustrate the impact that such a territory has on the global economy – the prominent report that the government-backed financial lobby group, BVI Finance, commissioned this year from consultancy firm Capital Economics – demonstrates major weaknesses in the arguments and conclusions presented, and suggests to us that such defences are more concerned with maintaining the status quo than a genuine concern for the wider global economy. Our analysis of the Capital Economics report is an example of why we believe that it is time to stop defending the indefensible across all the world’s tax havens. With public demand building for new regulation, and the ever-present threat of further mass leaks, the UK Government needs to initiate a serious discussion about alternative economic pathways for the British Overseas Territories and Crown Dependencies. Alternative futures for offshore tax havens are not only vital for the poorest countries of the world that lose tax revenues each year to the offshore system, but also for the ordinary women and men in places like the BVI, for whom a secure future is dependent on the creation of robust, equitable and sustainable economies.

New pathways out of poverty in Africa: sustainable agriculture

A Christian Aid and CAFOD policy paper investigating how agricultural transformation has become a development priority for African governments and the international development community. It is commonly understood as a shift from ‘low’ productivity subsistence agriculture to more commercially-oriented production. This shift is seen as the first step away from the continent’s continued dependence on raw commodity exports, and towards diversified and domestically integrated economies that provide sufficient employment opportunities to the world’s youngest and fastest-growing population.   This is to be welcomed. However, this report highlights the risk that agricultural transformation strategies already underway in some African countries could increase inequality and further degrade the environment. To prevent this from happening agriculture transformation strategies need to: integrate actions that will build the resilience of producer households and wider ecosystems to climate and economic shocks, instead of focusing predominantly on increasing the productivity of smallholders link smallholder producers to the wider domestic economy.  CAFOD and Christian Aid programmes that support small agro-enterprise development, climate resilience building and inclusive agricultural market development include deliberate actions to ensure equitable and environmentally sustainable outcomes. To further promote the integration of these principles in the design and implementation of government policies, we have initiated an on-going dialogue with our partner organisations in Africa to determine how agricultural transformation policies in their own countries can contribute to more equitable and sustainable development.

Working effectively with faith leaders - harmful traditional practices

In 2016, the United Kingdom’s (UK) Department for International Development released a call for proposals for a study entitled “Working effectively with faith leaders to challenge harmful traditional practices.” A Consortium of the Joint Learning Initiative on Faith and Local Communities, an international alliance examining the contribution of faith groups to community health and wellbeing, undertook this study to investigate best practices around engaging with faith leaders on harmful traditional practices (HTPs). This study is currently on-going and will continue until 2018.

Scandal of inequality 2 infographic (Spanish)

Infographic to accompany the Scandal of inequality 2 report

The scandal of inequality 2 infographic (English)

Infographic to accompany the Scandal of inequality 2 report (English)

The Scandal of Inequality 2 (Spanish)

Describe las diferentes caras de la desigualdad en America Latina y el Caribe

Voice to the people: research summary

This paper shares findings from a review of Christian Aid’s work using communications for development (C4D) approaches to strengthen the voice of programme participants and aid recipients in programme learning and communications. It draws on documentation and interviews with Christian Aid staff and consultants involved in the work, as well as some research with other development organisations, to explore how C4D can be more integrated into Christian Aid’s work to promote more direct communications from programmes.

Christian Aid gender strategy: just and equitable power relations

Our 2017 gender strategy reaffirms and renews our commitment to prioritising gender justice, especially for women and girls, throughout the organisation and in our work.  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 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.

Benefits? Tax Incentives in Latin America and the Caribbean (Spanish)

Overview of the use of tax incentives that analyses whether or not tax incentives bring benefits to countries and communities.(Spanish)