1963-2013 - 50 years of Research for Social Change

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Blogs and Think Pieces by Keyword - Taxation

  • Decisions for Davos (19 Jan 2016) | Paul Ladd
    From today, over 2,500 people will descend on Davos for the World Economic Forum. Most will be leaders from business, joined also by representatives from governments, international organizations and civil society. In this blog, read three simple suggestions for how business leaders can commit to the SDGs and not only help to make the world better for people now, but also more resilient to respond to future shocks—whether these are driven by technology or not.
  • Delivering Social Protection Systems for All: Why Taxes Matter (5 Oct 2015) | Francesca Bastagli
    Social protection and taxation feature prominently as key policy instruments available to governments in the pursuit of development goals in both the Financing for Development (FFD) Addis Ababa Action Agenda and the Sustainable Development Goals (SDGs). This renewed interest in social protection and tax presents a precious opportunity to promote the closer consideration of the links between the two and the ways in which they operate jointly to shape development outcomes.
  • Destination: Socially Sustainable Development. Will Addis Lead the Way? (25 Sep 2015) | Katja Hujo
    In this concluding think piece of the Road to Addis and Beyond Series, UNRISD Research Coordinator Katja Hujo brings together some of the main strands of argument covered by contributors and situates them in relation to UNRISD research, highlighting the importance of the politics of tax reform over and above the technicalities of reform blueprints. The piece concludes by outlining promising routes to more and better finance at the national level as well as blind spots to be aware of, and provides a concise, compelling view of what direction the road beyond Addis should take if we are to arrive at the destination set out in the sustainable development agenda for people, planet and prosperity.
  • Beyond Addis: How Can We Finance the SDGs? (8 Sep 2015) | Matthew Martin
    This contribution examines what the Third International Conference on Financing for Development, which took place in Addis Ababa in July 2015, means for financing the Sustainable Development Goals (SDGs), and what we need to do next to ensure they are fully financed. It emphasizes the need to double tax revenues, double aid, provide US$500 billion a year of innovative finance, and establish strong debt crisis prevention and resolution mechanisms. It then discusses how each of these could be achieved. Finally it quantifies the public spending needs for the SDGs, emphasizing the need for country leadership, anti-inequality focus, and transparency and accountability, for strong monitoring of post-2015 means of implementation in terms of inputs (spending, aid, tax), and for all sides to redouble their efforts to mobilize the money.
  • Fair Compensation and other Prerequisites to Mining for Development (31 Aug 2015) | Cielo Magno
    This piece challenges conventional approaches to a country’s economic development by suggesting a departure from the mainstream “mining for development” approach. It suggests that mining ventures should follow a set of preconditions that take into account other significant factors such as fair taxing schemes that benefit the state, clear transparency and accountability mechanisms, and an expanded monitoring scheme that covers environmental and social impacts of extractive activities.
  • Addis Ababa Financing for Development Conference: A Missed Opportunity to Discuss the Role of International Public Finance Post-2015 (24 Aug 2015) | Gail Hurley
    The Addis Ababa Financing for Development conference has concluded with an agreement that has both its supporters and its critics. In the run-up to Addis, discussions around international tax cooperation and how to leverage more private finance for development took centre stage. Less in evidence, however, was a frank discussion around how we need to use international public finance in the future; the international community still tends to think of this finance as ‘aid’ when in reality it will have a far larger and more complex role in supporting the realization of the new sustainable development agenda.
  • Financing Development: Tangible Tools to give Meaning to Fine Words (19 Aug 2015) | Eddie Rich
    How can we move from fine words spoken at global conferences to actual results? For resource-rich countries, the Extractive Industries Transparency Initiative (EITI) process can provide a tangible set of policy actions that countries can take to help maximise the value of their extractive resources. These actions can contribute to strengthening government tax collection systems, making countries more attractive investment prospects, and generating informed public debate. Experiences in EITI countries show that these are the kinds of good practices that forthcoming global conferences should catalyse to help countries use their resources to finance development.
  • An Orphaned Tax Agenda? Sacrificing Good Governance and Tax Justice in the Addis Ababa Outcome (18 Aug 2015) | Manuel Montes
    At the Financing for Development Conference in Addis in July 2015, developed countries blocked a proposal to establish an intergovernmental body within the United Nations on international cooperation in tax matters. There is a fundamental difference between North (where international companies are mostly headquartered) and South (whose interest lies in obtaining a fair share of the tax revenues arising from the operations of international companies in its territory). This divide can be better bridged in work by an intergovernmental body in the UN. The Addis Ababa outcome however sacrifices good governance and tax justice.
  • Promoting Tax Bargains in Uganda and Beyond: The Importance of Civil Society and Parliamentarians (20 Jul 2015) | Jalia Kangave
    While developing countries have acknowledged the importance of domestic resource mobilization in development, in practice, not enough attention is being paid to the importance of tax bargains. Attempting to increase tax-to-GDP ratios without promoting negotiations between the taxing authorities and those being taxed is bound to undermine sustainable tax collection and promote poor governance. Successful domestic resource mobilization requires that (1) tax bargains are made more open; (2) civil society organizations (CSOs) and parliamentarians are given more political space in the bargaining processes; (3) systems are put in place to ensure the accountability of CSOs and parliamentarians; (4) governments introduce or reintroduce personal taxes at the local government level (such as the graduated tax – a direct tax that mostly affected poor and vulnerable households – which Uganda abolished in 2005) and (5) indirect taxes are made more visible.
  • Revenue Bargains Key to Financing Africa’s Development (16 Jul 2015) | Yusuf Bangura
    Africa has enjoyed a growth momentum since 2000 after the wasted years of the 1980s and much of the 1990s. However, eradicating poverty will require huge resources, which existing funding strategies will be unable to generate. Global commodity prices have fallen sharply; capacity to mobilize domestic revenues is waning; and aid has been insufficient in plugging funding gaps. Revenue bargains in which states extract revenues from citizens in exchange for investments that impact positively on well-being may be key to financing Africa’s development. They can substantially increase revenues, nurture effective state-citizen relations, force companies to pay correct taxes, push fragmented systems of service provision in the direction of universalism, improve policy space and make aid more effective.
  • International Corporate Tax Reform is Critical to Financing Sustainable Development (6 Jul 2015) | Erika Dayle Siu
    The Third International Conference on Financing for Development presents an historic opportunity to make the commitments necessary to eradicate extreme poverty and reset the development trajectory on a sustainable path. While financing for the post-2015 development agenda must come from many sources, increasing tax revenue will be critical. Although capacity building efforts in developing country tax administrations have been partially successful in the past decade, much more can be done to reform the outdated international tax rules. This think piece argues tax reform is essential to mobilizing the resources required to achieve the SDGs, and surveys current reform efforts.
  • Fair Pensions in an Ageing World (3 Jul 2015) | Manfred Nitsch
    Longevity without misery has always been mankind`s dream. Modern technology and political will can make that dream come true. Fair pensions for everybody are possible and affordable, when compulsory contributions from wages and salaries are topped-up or complemented with tax financing. No formal earmarking is recommended, but an explicit political consensus on linking pension and tax reforms can help for acceptance on both fronts. Pension systems follow a special financial and administrative logic. They are inherently different from the financial sector, because they rely on compulsory contributions and they cover most, if not the whole of a country`s population; they are different from non-financial business, because it is national legislation which governs their structure and their benefits rather than the fate of the businesses or their pension funds, as is the case with most company pensions; finally, they are markedly different from finance ministries which take tax money without any specific counter-claim. Pension insurance also differs from social assistance schemes, which are means-tested and care for the needy. Distinct from finance ministries and the financial sector, their governance structure often includes national employers, pensioners’ associations and trade unions. Increased labour migration flows make the international mutual recognition and portability of pension rights an urgent issue for global UN conventions, ILO standard setting, and bi- or multilateral treaties.
  • The EU Commission Proposal for a Financial Transaction Tax: Problems and Prospects (23 Feb 2012) | Heikki Patomäki
    In the midst of the ongoing Eurocrisis, the European Commission is arguing that a fairly comprehensive FTT is both feasible and desirable. This represents a welcome departure from neoliberal orthodoxy, and some recognition of the need for measures to address market failures and systemic risks in the financial sector. But it is also a disappointment for the global justice movement and alter-globalizers: far from providing resources for development and poverty eradication, the Commission is looking for an alternative to national contributions for financing the EU budget. As such, the campaign for a global currency transaction tax is as necessary as ever.