Referencias

  1. ActionAid y Education International, Toolkit on Education Financing, 2009.
    http://www.actionaid.org/sites/files/actionaid/ei-aa-gce_toolkit1.pdf
  2. Información de Rebecca Dottey, Christian Aid Ghana, and from www.panos.org.uk/?lid=30199
  3. ActionAid y Education International, Toolkit on Education Financing, 2009. http://www.actionaid.org/sites/files/actionaid/ei-aa-gce_toolkit1.pdf
  4. Fuente: Christian Aid, The Benefits of Foreign Investment: Is Foreign Investment in Bolivia’s Oil and Gas Delivering?, 2007.
  5. A Waris, M Kohonen, J Ranguma and A Mosioma, Taxation and State Building in Kenya: Enhancing Revenue Capacity to Advance Human Welfare, Tax Justice Network Africa (TJN-A)/Tax Justice Network International Secretariat (TJN-IS), 2009.
  6. Investigación citada en African Tax Justice Spotlight, número 4, diciembre 2010, Nairobi: Tax Justice Network Africa.
  7. Tomado de Freedom from Debt Coalition (FDC), Citizens’ Review of the Tax System, 1994.
  8. Bangladesh: Equity BD, ‘Taxation in Bangladesh’, presentación ante la Conferencia Regional de la Red de Justicia Fiscal Asia, Manila, agosto 2010; Ghana: con base en datos fiscales para 2009 del Ministerio de Finanzas de Ghana, de enero a diciembre; promedio para países desarrollados basado en cifras de la OCDE (www.oecd-ilibrary.org/taxation/total-tax-revenue_20758510-table2).
  9. Véase FDC, Citizens’ Review of the Tax System, 1994, p6.
  10. www.christianaid.org.uk/pressoffice/pressreleases/march2010/sierra-leonean-citizens-slam-impact-of-new-tax-on-development.aspx
  11. Fuente: INESC, Reforma Tributária Desmonta o Financiamiento das Políticas Sociais, Nota técnica, Brasil, 2009.
  12. Contenido tomado de International Budget Partnership, A Guide to Tax Work for NGOs, octubre 2006. http://www.revenuewatch.org/sites/default/files/IBP%20-%20A%20Guide%20to%20Tax%20Work%20for%20NGOs.pdf
  13. D Casale, Indirect Taxation and Gender Equity: Evidence from South Africa, South African Country Paper, University of KwaZulu-Natal, 2009.
  14. Estudio de caso de International Budget Partnership, A Guide to Tax Work for NGOs, October 2006. http://www.revenuewatch.org/sites/default/files/IBP%20-%20A%20Guide%20to%20Tax%20Work%20for%20NGOs.pdf
  15. W Prichard and I Bentum, Taxation and Development in Ghana: Finance, Equity and Accountability, Tax Justice Network, 2009.
  16. Intervención ante el Foro Económico Mundial en Davos, Suiza, 2006. www.socialwatch.org/node/9526
  17. PricewaterhouseCoopers/World Bank, Paying Taxes: The Global Picture, 2006.
  18. M L Ross, Does Taxation Lead to Representation?, UCLA, September 2002.
  19. W Prichard, Building a Fair, Transparent and Inclusive Tax System in Sierra Leone, Tax Justice Network/Christian Aid, de próxima publicación.
  20. Estudio de caso proporcionado por Tax Justice Network y Christian Aid India.
  21. International Budget Partnership, A Guide to Tax Work for NGOs, October 2006. http://www.revenuewatch.org/sites/default/files/IBP%20-%20A%20Guide%20to%20Tax%20Work%20for%20NGOs.pdf
  22. Fuente: The Integrated Social Development Centre (ISODEC).
  23. Estudio de caso proporcionado por AFRODAD.
  24. Fuente: SEACTA, AER and Prakarsa-Indonesia.
  25. H E Daly, Beyond Growth: The Economics of Sustainable Development, Boston: Beacon Press, 1996.
  26. FDC, Citizens’ Review of the Tax System, 1994, p5.
  27. ActionAid, Accounting for Poverty: How International Tax Rules Keep People Poor, 2009.
  28. Christian Aid, Death and Taxes: The True Toll of Tax Dodging, 2008.
  29. D Kar and D Cartwright-Smith, Illicit Financial Flows from Africa: Hidden Resource for Development, Global Financial Integrity, 2010.
  30. IMF Background Paper, Offshore Financial Centers, 2000. www.imf.org/external/np/mae/oshore/2000/eng/back.htm
  31. Para mayores detalles sobre limitaciones nacionales a la recaudación de rentas tributarias, véase A Sol/Tax Justice Netherlands, Raising Taxes in Developing Countries – Domestic Constraints, DPRN Research Papers, 2009. http://www.search4dev.nl/document/213867
  32. Fuente: Prakarsa-Indonesia.
  33. Para mayores detalles sobre limitaciones internacionales a la recaudación de rentas tributarias, véase T Kerckhoffs/SOMO, International Barriers to Raising Tax Revenues, DPRN Research Papers, 2009. http://www.search4dev.nl/document/178755
  34. Véase H H Zee, J Stotsky and E Ley, 2002, ‘Tax Incentives for Business Investment: A Primer for Policy Makers in Developing Countries’, World Development 30 (9), pp1497–1516; véase tambien J Morisset and N Pirnia, How Tax Policy and Incentives Affect Foreign Direct Investment: A Review, Washington, DC: World Bank, Foreign Investment Advisory Service, 2000; véase tambien A Klemm, Causes, Benefits and Risks of Business Tax Incentives, IMF Working Paper WP/09/21, Washington, DC: International Monetary Fund, 2009.
  35. Tax Justice Network, Tax Us If You Can: The True Story of a Global Failure, 2005, p17.
  36. Fuente: Christian Aid, ‘A Briefing Paper on Tax Justice in Guatemala’ (unpublished internal paper), 2007.
  37. Christian Aid, Death and Taxes: The True Toll of Tax Dodging, 2008, con cifras de pérdidas de impuestos actualizadas por el Ministerio de Finanzas de la India, http://www.christianaid.org.uk/images/deathandtaxes.pdf , Annex 12, Table 12.
  38. Véase SARW,TWN Africa,TJN-Africa, ActionAid and Christian Aid, Breaking the Curse: How Transparent Taxation and Fair Taxes Can Turn Africa’s Mineral Wealth into Development, 2009.
  39. Fuente: Christian Aid Zambia.
  40. Fuentes: Action for Economic Reforms, ‘Cost-benefit Analysis of the Philippines’ Mining Sector’ (documento inédito), 2009; H E Daly, Beyond Growth: The Economics of Sustainable Development, Boston: Beacon Press, 1996; R Reside, Fiscal Incentives and Investment in the Philippines (informe final preliminar), 2006.
  41. R Reside, Fiscal Incentives and Investment in the Philippines (informe final preliminar), 2006.
  42. S F de Cordoba and D Vanzetti, Coping with Trade Reforms, UNCTAD, 2005, Table 11.
  43. K Anderson y W Martin, Agricultural Trade Reform and the Doha Development Agenda, 2005, Tabla 12.14; escenario 7, se predice que las ganancias de los países en desarrollo debidas a Doha serían de aproximadamente US$16,000 millones.
  44. Véase ECDPM y ODI, The New EPAs: Comparative Analysis of Their Content and the Challenges for 2008, 2008. En 2004 Costa de Marfil gastó US$33 per cápita en salud, así que US$16.6 millones de pérdidas anuales en rentas equivalen al gasto para 500,000 personas; véase ‘World Health Indicators’.
  45. Estudio de caso proporcionado por Christian Aid.
  46. Para mayores detalles sobre estrategias de planificación tributaria de las empresas multinacionales, véase SOMO, Taxation and Financing for Development, 2008. http://somo.nl/publications-en/Publication_2955
  47. J Neighbour, ‘Keeping it at Arm’s Length’, OECD Observer, January 2002.
  48. Christian Aid, Death and Taxes: The True Toll of Tax Dodging, 2008.
  49. Christian Aid, False Profits: Robbing the Poor to Keep the Rich Tax Free, 2009.
  50. Christian Aid, False Profits: Robbing the Poor to Keep the Rich Tax Free, 2009.
  51. Información del Kenya Daily Nation, ‘Nation Loses Sh156 Billion in Taxation Tricks by Flower Firms’, 25 de octubre de 2010; tomado de estadísticas de Global Financial Integrity, Illicit Financial Flows from Africa: Hidden Resources for Development, 2010.
  52. El G20, en un anexo a su comunicado de la cumbre de Londres, se comprometió a ‘desarrollar propuestas, a fines de 2009, para hacer más fácil que los países en desarrollo se aseguren los beneficios de un nuevo entorno de cooperación tributaria’.