Quiz

Which one of the following is NOT one of the 4 R’s of taxation:

Revenue
Redistribution
Royalties

Who is likely to be more impacted by increases in ‘flat’ taxes?

Those already poor and vulnerable
The wealthy in society
Public Servants

What do we mean by a ‘race to the bottom’ between governments?

When governments decrease taxes and reduce regulations to make themselves more attractive to foreign companies than other countries.
When a company moves its profits from one country to another in order to pay less tax.
When interest rates are increased in order to combat inflation

True or False? Tax dodging by large companies costs developing countries more than they receive in aid.

True
False

Fill in the missing word. Taxation without _______ is tyranny.

Redistribution
Revenue
Representation

Tax neutrality results in an increase in which kind of taxes?

Company royalties
Tax on trade
Tax on consumption

Which African country has lost an estimated US$27 million as a result of a sugar company’s tax avoidance schemes & the special tax breaks given to it?

Algeria
Zambia
Kenia

Numerous cross-country studies on tax incentives have concluded that:

The costs of tax incentives in terms of lost revenue frequently outweigh the benefits in terms of increased productive investment.
The winners of tax competition are the multinational corporations that can play governments off one another as they vie for investment by continuously lowering their tax rates.
Both a & b

Which of the following are impacts of tax dodging:

An increase in regressive taxation in the Global South
A reduction in revenue predictability
A reduction in domestic compliance on tax
All three

Which of the following are solutions being proposed for reforming the tax system from a global justice point of view? Tick all that apply.

Tax authorities around the world should automatically share information about what’s in bank accounts in their countries with other relevant countries.
Large companies should be allowed to move as much money as they like freely and anonymously between different countries.
Companies with many tentacles (subsidiaries) should be taxed as if they’re one company, not many.
The UN should be responsible for global tax regulation, not the OECD

Tax Injustice in the Global South – Causes, Consequences & Solutions

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