Tax incentives in the global south

There’s growing agreement between businesses and tax advocacy groups on the use of tax incentives in the Global South.

Executive summary

Tax is a critical tool in helping poorer nations out of poverty. There’s now growing agreement between businesses and tax advocacy groups on the use of tax incentives in the world’s poorest countries. In this report, the CBI, ActionAid, Christian Aid and Oxfam argue that better tax policymaking by developing country governments would lead to a better deal for both business and the world's poorest people.