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Special features
Editor’s intro: The strange case of Dr Jekyll and Mr Hyde
Whether tax incentives work, whether they are justified, what their respective roles in redistribution are, and whether both are twin props of an oligarchy. I would like briefly to touch on another facet of the …
A new Rosetta Stone
Do you know what it says on the Rosetta Stone? I only found out after I started my tax justice advocacy work. A tax expert told me that its text is, among a lot of …
Peer dialogue: A balancing act
Expropriation, restitution, and the end of accumulated wealth and institutional philanthropy. Guest editor Marlene Engelhorn talks to Rajiv Khanna of Thousand Currents and Yahya Alazrak of Resource Generation in a wide-ranging conversation that takes in …
Tax, philanthropy, and doing the ‘right thing’
Arguments in favour of paying less tax have gained unjustified currency among many of the wealthy There is a large number – perhaps a majority – of wealth holders who care about society and want …
Progressive taxation and philanthropy
Each has a role to play in redistribution and the securing of social benefit. Comparison of the two shows how these can sometimes be complementary. It should be both/and, not either/or Tax Justice Network Africa …
Philanthropists: support tax justice!
Moving beyond the either/or debate of philanthropy and taxation, philanthropists have a role to play in securing fair taxation In 2019, historian and author Rutger Bregman caused a stir at the Davos World Economic Forum. …
Counterpoint: Tax incentives for giving work for all of us
Why debates about fair taxation and tax incentives in philanthropy are separate issues Taxing the rich feels right. Fifteen years ago, I would have agreed, especially with the prospect of additional billions to help the …
A new momentum for single market philanthropy
It starts with solidarity In Europe, philanthropy is having ‘a moment’. A growing sense that problems shared across the continent – from Covid to war in Ukraine to the climate crisis – is driving a …
Taxation and philanthropy: roads to stronger civil society in Brazil
Civil society organisations are critical bulwarks of democracy and promoters of social change. Tax and philanthropy are key means for them to prosper Resource shortage is one of the biggest challenges facing Brazilian civil society …
An Australian report card
The OECD’s report on taxation and philanthropy stimulated individual countries to examine their own practices and policies in respect of the issue, revealing opportunities and possible areas for review. What has been the Australian experience? …
