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Tax Injustice in the Global South - Causes, Consequences & Solutions
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Overview2 Topics
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Background information12 Topics
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1. What is tax?
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2. What are the purposes of tax? 4Rs & 2Ss
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3. Framing: What is distributive justice & what does it have to do with tax?
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4. How is tax an issue of Global Justice?
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5. The tax consensus: How have tax-policy recommendations impacted developing countries?
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6. What is the logic behind the tax consensus?
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7. How is the world different today than when the dominant tax rules were created?
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8. Corporate tax dodging in the Global South
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9. What are the impacts of tax dodging?
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10. What strategies are used to avoid paying tax?
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11. What can be done?
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12. Solutions
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1. What is tax?
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Endnotes
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Glossary
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References
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Interactive learningDeepen your knowledge1 Quiz
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Didactic partsExercises for group activities8 Topics
Lesson 1, Topic 1
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Preliminary remarks
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The purpose of this guide is to provide an overview of tax for educators & facilitators who wish to provide training to adult learners or school-leavers on the subject of tax justice. The overall purpose is to show the numerous methods by which countries in Africa, Asia & Latin America are ‘short-changed’ by the global governance rules which underpin today’s global tax structures, & outline some solutions to change this situation. It is structured in four parts.
- Tax: A Short Introduction for Adult Learners, a three-page introduction to tax & tax justice, which can be used as a handout or introductory reading for adult learners.
- Tax: A Deeper Guide for Facilitators, an in-depth look at the main issues & debates relating to tax & tax justice, in the Global North & the Global South. This is intended to strengthen the confidence & knowledge of facilitators who wish to carry out workshops or training about tax with adult learners.
- Tax: Suggested Activities for Adult Learners, a series of activities to be used together over a full day or as standalone sessions, which introduce adult learners to the topic of tax & tax justice, using a range of active learning methodologies.
- Finally, a glossary of key terms is provided at the end of the resource.