Tax incentives in the global South

Publication date: 9 May 2018
Author: Ewan Livingston, Radhika Sarin, Matti Kohonen, Megan Baddeley

This joint briefing from Oxfam, Christian Aid, Action Aid 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.