References – Ch. 1

  1. ActionAid and Education International, Toolkit on Education Financing, 2009.
    http://www.actionaid.org/sites/files/actionaid/ei-aa-gce_toolkit1.pdf
  2. Information from Rebecca Dottey, Christian Aid Ghana, and from www.panos.org.uk/?lid=30199
  3. ActionAid and Education International, Toolkit on Education Financing, 2009. http://www.actionaid.org/sites/files/actionaid/ei-aa-gce_toolkit1.pdf
  4. Source: 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. Research cited in African Tax Justice Spotlight, Number 4, December 2010, Nairobi: Tax Justice Network Africa.
  7. From Freedom from Debt Coalition (FDC), Citizens’ Review of the Tax System, 1994.
  8. Bangladesh: Equity BD, ‘Taxation in Bangladesh’, presentation to the Tax Justice Network Asia Regional Conference, Manila, August 2010; Ghana: based on Ghana Ministry of Finance, 2009 fiscal data from January to December; developed country average based on OECD figures (www.oecd-ilibrary.org/taxation/total-tax-revenue_20758510-table2).
  9. See 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. Source: INESC, Reforma Tributária Desmonta o Financiamiento das Políticas Sociais, Technical Note, Brazil, 2009.
  12. Content taken from 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
  13. D Casale, Indirect Taxation and Gender Equity: Evidence from South Africa, South African Country Paper, University of KwaZulu-Natal, 2009.
  14. Case study from 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. Speaking at the World Economic Forum in Davos, Switzerland, 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, forthcoming.
  20. Case study provided by Tax Justice Network and 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. Source: The Integrated Social Development Centre (ISODEC).
  23. Case study provided by AFRODAD.
  24. Source: 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. For further details on domestic constraints to raising tax revenues, see A Sol/Tax Justice Netherlands, Raising Taxes in Developing Countries – Domestic Constraints, DPRN Research Papers, 2009. http://www.search4dev.nl/document/213867
  32. Source: Prakarsa-Indonesia.
  33. For further details on the international constraints to raising tax revenues, see T Kerckhoffs/SOMO, International Barriers to Raising Tax Revenues, DPRN Research Papers, 2009. http://www.search4dev.nl/document/178755
  34. See 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; see also 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; see also 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. Source: 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, with tax loss figures updates from Indian Ministry of Finance, http://www.christianaid.org.uk/images/deathandtaxes.pdf , Annex 12, Table 12.
  38. See 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. Source: Christian Aid Zambia.
  40. Sources: Action for Economic Reforms, ‘Cost-benefit Analysis of the Philippines’ Mining Sector’ (unpublished paper), 2009; H E Daly, Beyond Growth: The Economics of Sustainable Development, Boston: Beacon Press, 1996; R Reside, Fiscal Incentives and Investment in the Philippines (draft final report), 2006.
  41. R Reside, Fiscal Incentives and Investment in the Philippines (draft final report), 2006.
  42. S F de Cordoba and D Vanzetti, Coping with Trade Reforms, UNCTAD, 2005, Table 11.
  43. K Anderson and W Martin, Agricultural Trade Reform and the Doha Development Agenda, 2005, Table 12.14; scenario 7, predicted that developing country gains from Doha would be approximately US$16 billion.
  44. See ECDPM and ODI, The New EPAs: Comparative Analysis of Their Content and the Challenges for 2008, 2008. In 2004 Côte d’Ivoire spent US$33 per capita on health, so US$16.6 million of annual revenue losses is the equivalent of spending for 500,000 people – see ‘World Health Indicators’.
  45. Case study provided by Christian Aid.
  46. For further details on the tax planning strategies of multinational corporations, see 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. Information from Kenya Daily Nation, ‘Nation Loses Sh156 Billion in Taxation Tricks by Flower Firms’, 25 October 2010; draws on statistics from Global Financial Integrity, Illicit Financial Flows from Africa: Hidden Resources for Development, 2010.
  52. The G20 in an annex to its communiqué from the London summit committed to ‘developing proposals, by end 2009, to make it easier for developing countries to secure the benefits of a new cooperative tax environment’.