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    Tax Incentives in the Global South

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    English paper
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    Author(s)
    Livingston, Ewan
    Sarin, Radhika
    Kohonen, Matti
    Baddeley, Megan
    Publication date
    2018-05-10
    Subject
    Inequality
    Keywords
    Inequality
    Taxation
    Tax incentives
    Domestic resource mobilization
    Public services
    Poverty reduction
    
    Metadata
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    Publisher(s)
    ActionAid UK
    Christian Aid
    Oxfam
    CBI
    Document type
    Briefing note
    Description

    This joint briefing from Oxfam, Christian Aid, ActionAid and the CBI reflects a growing convergence between businesses and tax advocacy groups on the use of tax incentives in the Global South. It argues that tax incentives can be a useful tool in promoting decent jobs and growth. But it also contends that too often tax incentives are used in inefficient and ineffective ways, and in the worst cases are entirely redundant. 

    We hope that its message will be heard by policy makers around the world, and that it will contribute to better policy making that encourages responsible investment. Promoting domestic resource mobilization should mean that governments have more money to invest in essential public services to tackle poverty.

    Pages
    11
    URI
    http://hdl.handle.net/10546/620468
    Additional Links
    https://policy-practice.oxfam.org.uk/publications/tax-incentives-in-the-global-south-620468
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