Publications

The United Nations face a funding dilemma. On the one hand, member states continue to transfer new responsibilities to the UN system, not least in implementing the 2030 Agenda and their Sustainable Development Goals (SDGs); on the other hand, they do not match these mandates with adequate resources.

Some see the way out of this financial mess in reinforced UN partnerships with private donors and their foundations. The UN Foundation (UNF) plays a special role here. It was established by [...]

The ECOSOC Forum on Financing for Development (FfD Forum) is dedicated to reviewing not only the fulfillment of the Addis Ababa Action Agenda and its predecessors (the 2002 Monterrey Consensus and the 2008 Doha Declaration on Financing for Development), but also the means of implementation of the 2030 Agenda for Sustainable Development and feeding its results into the annual High-level Political Forum on Sustainable Development (HLPF).

During negotiation of the 2030 Agenda for Sustainable Development, as well as the various [...]

The central substantive piece during the preparations for the 2017 FfD Forum has been the work of the Inter-Agency Task Force (IATF) and its report “Progress and prospects.  However, during open briefings from the IATF on the report, Member States – mostly members of the Organisation for Economic Co-operation and Development (OECD) – expressed frustration, wanting to understand the division of responsibilities among Task Force members in report preparations. They referenced the mandate of the IATF [...]

The importance of global cooperation on tax issues is becoming more and more evident. The sums lost amount to hundreds of billions annually. While steps to curb the losses are underway, gaps in global tax governance remain both in the institutional setting and with regard to substantive issues. For example, there is still no body with universal membership that could discuss issues that are of particular importance to countries in the Global South. In order to fill these gaps, either [...]
Indispensible for a Universal Post-2015 Agenda

New Discussion paper for the Civil Society Reflection Group on Global Development Perspectives I March 2015

The Post-2015 Agenda with the Sustainable Development Goals (SDGs) as one of its key components is intended to be truly universal and global. This requires a fair sharing of costs, responsibilities and opportunities among and within countries. The principle of »common but differentiated responsibilities« (CBDR) must be applied. Coupled with the human rights principle of equal rights for all and the need to respect [...]

The EU's role in supporting an unjust global tax system 2014
Eurodad, together with partners from all over Europe (including GPF) has released a new report “Hidden Profits”. Coming right in time to complement the Luxembourg Leaks investigations, the report compares 15 EU countries’ performance on combating tax dodging and ensuring financial transparency and finds they are still failing to address urgent problems, which cost both developed and developing countries billions of euros in lost tax revenue every year. Each country is also directly compared with its fellow EU member states [...]
A guide to environmental-social budgeting
International development policy is at a crossroads. By September 2015, governments plan to adopt a Post-2015 Development Agenda – an agenda that is supposed to shape the fundamental priorities, goals and strategies for development policy beyond 2015. In parallel, governments have agreed to develop a set of Sustainable Development Goals integrating all dimensions (social, economic and environmental) of sustainable development and being applicable to all countries in the world. Forming one coherent Post-2015 Agenda, including the SDGs, affects all policy [...]
Country-by-country reporting requirements for corporations – a contribution to strengthening public finances in countries in the Global South
A new working paper by Global Policy Forum, MISEREOR and Brot für die Welt sheds light on how greater corporate transparency can help overcome the dependence by countries in the Global South on foreign donors and mobilize sufficient government revenue to provide an adequate level of public goods. Corporations have devised various ways of getting their money out of a country without paying tax. If transnational companies are to be more honest in their tax affairs, their payment flows must [...]
Policy brief of the Tax Justice Network Germany
In our series of papers coming out of the international conference „Tax Justice – Human Rights – Future Justice” in Berlin on the 27th November 2012, we are happy to present the latest edition on „Environmantal tax reform in countries of the South“. The paper ist he ninth in our series of Policy briefs „Info Steuergerechtigkeit“ on issues of tax justice, published in cooperation with the Tax Justice Network Germany.
Policy brief of the Tax Justice Network Germany

Fiscal policy – and hence also tax policy – is one of the most important steering instruments of governments. The true priorities of policies are often revealed more clearly by budgets and tax legislation than they are by declarations and action programmes. Also, a government’s fiscal policy reflects the political influence of certain interest groups. Are defence budgets or social welfare budgets being raised? Who enjoys tax reliefs, and how are they compensated for? Answers to these questions are crucial [...]