IBP Tax Initiative Strategy Note FINAL 2

If decisions around taxes and spending were more transparent, inclusive and fair, citizens’ trust in governments and their faith in democratic governance could increase, generating greater public support for taxation and for the role of the state in providing the services that people most need, especially in these times of crisis and during the long period of economic and fiscal recovery that will. [...] To respond to these challenges in a more effective way, and ensure that our work and the work of our partners does not overlook the importance of taxation in promoting more equitable and inclusive policies, IBP is launching a new Tax Equity Initiative, which builds on and deepens our previous work in this area, and which we introduce and describe in this strategy note. [...] 4) Building on our past experience and partnerships, we will aim to promote an integrated approach to CSO budget work that links taxation and expenditure, so as to recognize and exploit the inter-related and complementary nature of revenues and spending in delivering on development goals like the reduction of poverty and inequality. [...] How are we planning to learn from our efforts? Much of the learning in the initial stages of the initiative in this new field will focus on stock taking and reviewing existing evidence, both to promote internal reflection and to ensure that relevant knowledge is made available to the field as a whole in a useful and constructive way. [...] Some of the learning questions that will underpin our efforts in the first phase of the initiative include: 1) What does it mean to promote equity in taxation, and what are some of the key reforms that should be supported to promote more equitable outcomes for tax policies? What does this mean in the context of the COVID-19 pandemic response? 2) What are the opportunities and challenges facing civ.