Tax Justice

Our Research

The Economy of Francesco in the Post-Pandemic World: Rethinking the Nexus Between Illicit Financial Flows, Debt, and Tax Justice in Africa

Fernando C. Saldivar, S.J. and Pascal Pax Andebo

At the heart of Pope Francis’s pontificate has been an invitation to radically rethink the global financial order, to envision “a different kind of economy: one that brings life not death, one that is inclusive and not exclusive, humane and not dehumanizing, one that cares for the environment and does not despoil it.” On May 1, 2019, the Feast of St. Joseph the Worker, Pope Francis called for a conference to take place in Assisi in March 2020, “The Economy of Francesco,” which would bring together young economists, entrepreneurs, and change-makers from around the world to “enter a covenant to change today’s economy and to give a soul to the economy of tomorrow.” Although the restrictions on travel and social gatherings brought on by COVID-19 have postponed the event to November 2020, the global pandemic has highlighted the gross inequalities and injustices in the world economy and made Francis’s call ever more pressing.

 

Joint Tax Audits Between Developed and Developing Countries

Jörg Alt and Charles Chilufya, S.J.

This chapter presents the case for joint tax audits, especially between developed and developing countries, and presents the experiences of Germany and Bavaria. The authors propose including joint tax audits in double tax agreements as this would greatly benefit attempts of developing countries to recover lost revenues and mobilize resources for development. The authors identify the legal foundations and international political commitments for joint tax audits and explore reasons why the instrument has only been applied on a limited basis.

Blog Posts

Tax Justice and Poverty Eradication: Do you know your role in paying Tax?

This research and advocacy project, was conducted in Kenya by the Jesuit Hakimani Centre in collaboration with the Jesuit Mission in Germany. The research investigates the ordinary citizen’s knowledge, challenges and role in paying taxes, with the aim of creating awareness on Tax Justice.