Origins of the toolkit

This toolkit was produced as part of a three-year project ‘Towards Tax Justice: Raising Awareness, Building Capacity, Supporting International Coordination and Policy Dialogue to Make National and International Tax Systems More Supportive of Development’, implemented from 2009 to 2011 with funding from the European Commission.*

The toolkit is the result of a collaboration between Christian Aid, SOMO and an international reference group consisting of the Tax Justice Network (TJN), TJN Africa and Action for Economic Reforms. The first draft was produced by Christian Aid and SOMO and was reviewed by the reference group. It was later piloted during a two-day workshop held in Manila, the Philippines on 7–8 August 2010, hosted by Jubilee South/Asia-Pacific Movement on Debt and Development and attended by civil society representatives from Kenya, Zimbabwe, Vietnam, the Philippines, Indonesia, the Netherlands, France and the United Kingdom. The toolkit was revised following the feedback from the pilot. Although the toolkit is the outcome of a collaborative process involving all project partners and workshop participants, any errors or oversights remain the responsibility of the authors.

* ‘Towards Tax Justice’ is coordinated by the Netherlands-based Centre for Research on Multinational Corporations (SOMO) and implemented by a team of partner organisations from Kenya (Tax Justice Network Africa), Zimbabwe (AFRODAD), Ghana (ISODEC), the Philippines (Action for Economic Reforms and Jubilee South/ Asia-Pacific Movement on Debt and Development), Argentina (Poder Ciudadano) and the United Kingdom (Christian Aid). Christian Aid and SOMO implement the global aspects of the project and fulfil coordination and research roles. The global Tax Justice Network is closely involved in implementing activities as associate partner.


Text: Sally Golding (lead author), Matti Kohonen, Katrin McGauran, David McNair and Sophie Powell

The authors would like to thank the reference group members Sandra Kidwingira (TJN Africa) and Filomeno St. Ana III (Action
for Economic Reforms) for their invaluable input. Thanks are also due to the following people: Helen Collinson, Claire Kumar, Kato Lambrechts and Mariana Paoli (Christian Aid), Martin Hearson (ActionAid UK), Roelien Knottnerus (SOMO), Maaike Kokke (formerly SOMO), Michael Ocampo (Action for Economic Reforms) and Søren Kirk Jensen (consultant).

The toolkit was immeasurably improved by the feedback and case studies provided by participants of the Manila pilot workshop
(7–8 August 2010): Lidy Nacpil, Erwin Puhawon and Claire Miranda (Jubilee South/Asia-Pacific Movement on Debt and Development, the Philippines), Malou Tabios, Christopher Ocampo, Lito Vazquez and Mae Buenaventura (Freedom from Debt Coalition, the Philippines), Filomeno Sta. Ana III (Action for Economic Reforms, the Philippines), Setyo Budiantoro (Perkumpulan Prakarsa, Indonesia), Nguyen Thi Bich Diep (Justice Initiative Facility Fund, Vietnam), Daphne Villanueva (Christian Aid, the Philippines), Fiona Chipunza and Fanwell Bokosi (AFRODAD, Zimbabwe), Attiya Waris (Tax Justice Network), Alvin Mosioma (Tax Justice Network Africa) and Dereje Alemayehu (Tax Justice Network Africa and Christian Aid, Kenya).

Financed by: the European Commission, Vereniging voor Personele Samenwerking met Ontwikkelingslanden (PSO), the Dutch Ministry of Foreign Affairs, Christian Aid, ActionAid UK and Norwegian Church Aid

Project coordination: Sophie Powell and Katrin McGauran

Illustration: Jorge Martin

© Christian Aid and SOMO, January 2011

The content of this publication is the sole responsibility of Christian Aid and SOMO and can under no circumstances be regarded as reflecting the position of the European Union, the Dutch Ministry of Foreign Affairs, or of the Vereniging voor Personele Samenwerking met Ontwikkelingslanden (PSO).