Tax Equity

Initiative

Governments need to give more attention to promoting equity through taxation and have multiple policy tools at their disposal to promote more equitable societies. How much tax different individuals pay, and how much they get back in public services can have an important effect on the overall distribution of income, wealth and economic and political opportunities—and determine how fair and equitable a society is.

See firsthand how our partners are at the forefront of reforming Guatemala’s budget and tax systems so that they advance the public interest.

Tax Equity Highlights

 

Of citizens and taxes: A global scan of civil society work on taxation – We conducted an extensive scan of 171 organizations across 66 countries to better understand the emerging field of civil society engagement with domestic tax issues.

The politics of tax reform in low- and middle-income countries” – We examined the main players involved in the politics of tax reform, the way in which the substance of tax reform shapes political forces, and the process by which taxes are eventually reformed. A summary of “reflection points” around these issues is available here.

A Taxing Journey: How civic actors influence tax policy” – This paper synthesizes findings from the first set of in-depth case studies of succcessful domestic tax reform campaigns around the globe to understand how civil society has proposed and pushed for specific tax reforms or opposed reforms that had been introduced by the government. Summaries of the seven country case studies (France, Guatemala, Kenya, Mexico, Philippines, Uganda and the United States) are also available.

Latin America Tax Expenditure Research, Analysis and Learning (LATERAL) project – a long-term project in collaboration with ten organizations across Latin America to build their capacity to analyze and influence tax expenditure policies in their countries. IBP has provided partners with capacity building, research and advocacy support, peer learning opportunities and linkages to regional actors and events.

Tax Equity Resources

Publications

Executive Summary – A Taxing Journey: How civic actors influence tax policy

Executive Summary – A Taxing Journey: How civic actors influence tax policy

A Taxing Journey: How civic actors influence tax policy

A Taxing Journey: How civic actors influence tax policy

France: The Yellow Vests and their social media-driven tax revolt

France: The Yellow Vests and their social media-driven tax revolt

Guatemala: Playing the insider / outsider game to reform tax administration

Guatemala: Playing the insider / outsider game to reform tax administration

Uganda: Working through coalitions to oppose unfair taxes

Uganda: Working through coalitions to oppose unfair taxes

Mexico: The long fight to improve transparency and address the inequities of tax amnesties

Mexico: The long fight to improve transparency and address the inequities of tax amnesties

Kenya: Pursuing public interest litigation to counter unjust tax policy

Kenya: Pursuing public interest litigation to counter unjust tax policy

The Philippines: Critical collaboration and adaptability to influence tax reform

The Philippines: Critical collaboration and adaptability to influence tax reform

Blogs

Civil society organizations and taxation: Emerging trends and priorities

Civil society organizations and taxation: Emerging trends and priorities

IBP joins the Addis Tax Initiative to strengthen the role of civil society in promoting equitable taxation

IBP joins the Addis Tax Initiative to strengthen the role of civil society in promoting equitable taxation

Putting the “social” into “social contracts”

Putting the “social” into “social contracts”

Understanding the role of citizens in promoting equitable taxation: A peek at upcoming IBP publications

Understanding the role of citizens in promoting equitable taxation: A peek at upcoming IBP publications

Friend of the Court? The role of judiciaries in tax reform

Friend of the Court? The role of judiciaries in tax reform

As our countries confront the pandemic, governments must review and eliminate tax privileges

As our countries confront the pandemic, governments must review and eliminate tax privileges

Building coalitions to promote equitable taxation beyond the COVID era

Building coalitions to promote equitable taxation beyond the COVID era

Additional tax-related resources are available here.