This directory shows a chronological overview of publications related to the Project “Tax Justice & Poverty” by the project partners. Please be aware of our cross-referencing system between the different main parts and chapters of the study.
- Alt, Jörg: Catholic Social Teaching and taxation – Guidelines towards a socially more just and ecologically more sustainable world. In: Journal on Financing for Development, Vol. 1 No. 1, ISSN 2664-1968, pp. 47-69
- Alt, Jörg: Wer bezahlt für den Klimawandel. In: Jahresbericht Weltkirche 2018, Seiten 16+17
- Alt, Jörg/Chilufya, Charles: A case for Joint Tax Audits between developed and developing countries. In: Mehta, Kr., Shubert, E.; Siu, E, (Ed.) Tax Justice And Global Inequality – Practical Solutions to Protect Developing Country Revenues. ZED Books, London, pp. 163-179
- Kenyan Country Report, final version and Executive Summary
- Alt, Jörg/Möhring-Hesse, Matthias (Ed.) Steuergerechtigkeit. In: AmosInternational 2018/4 (thematic edition examining different aspects of Tax Justice with contributions, among others, Andreas Fisch, Graeme Maxton, Matthias Möhring-Hesse, Attiya Waris.
- Alt, Jörg: Taxation and Transformation: The use and usefulness of Catholic Social Teaching, taxes and tax-related instruments to advance systemic change. Short Version, Long Version
- 19.3. Tax Justice & Poverty: Short Version of the Synthesis Report. Here the Press Release in German and the German 5-page-Summary, here German-African research linking illicit and criminal financial flows with global poverty. Presentation at the Blog of the Tax Justice Network International
- Alt, Jörg: Tax Justice in the EU and beyond. In: Europe Infos, Nr. 211, January 2018, p. 4
- Alt, Jörg: Steueroasen: Paradiesische Zustände nur für Vermögende. In: Stimmen der Zeit, January 2018, S. 21-30
- 18.9. Ethics-Theses. Summarizing ethical findings of our research cooperation, building upon the Paper “Ethical Considerations” and the Discussion-Papers “Tax Justice vs. more just taxation” and “Catholic Social Teachings Relevance for the project Tax Justice & Poverty”.
- (July Draft chapters of the Kenyan Country Report)
- (April Draft chapters of the Zambian Country Report)
- 15.3. Wir verschenken Milliarden. In: Ökologie & Politik Nr. 173/2017, Seiten 34-37
On 17 October 2016 the German Country Report was published, consisting in three categories:
- Executive Summary (Deutsch) (English)
- Short version Alt, J. Wir verschenken Milliarden Echter Verlag, Würzburg (German language only!, Reviews and Critique of the book here, Media coverage here)
- The simplified version of the report consists in the following chapters in English language:
- I: Introduction
- II: Methodology
- III: Context & History
- IV: Understanding the wealth gap and governmental dependence from external financing
- V: Laws governing tax and tax-like contributions
- Va: Simplicity vs. Complexity
- VI: Tax administration
- VIa: Lobbyism and forms of ‘entanglement’ (Bavaria only)
- VII: Illicit Financial Flows (IFFs)
- VIII: Revenue, costs, losses, results
- IX: The case of Ferrostaal
From the part on private wealth:
- I: Introduction into private wealth in Germany
- II: Alternatives to taxation in the effort to combat inequality and poverty
On 15 September, the preliminary findings of the Synthesis Report were published
- I. Preface by the Heads of Institution
- II. Concepts, methods, sources, context
- III. Understanding the wealth gap and governmental dependence on external financing
- IV. Tax laws and tax like contributions (not yet finished)
- V. Tax administration (not yet finished)
- VI. Core issues (not yet finished)
- VII. Ethical considerations
- VIII. Policy recommendations
Other publications in 2016:
- Eichinger, C. Corporate Social Responsibility & Corporate Tax Strategies: Contradiction or Complementary?
- Alt, J./Zoll, P. (Hrsg.) Wer hat dem wird gegeben? Besteuerung von Reichtum: Argumente, Probleme, Alternativen. Echter Verlag, Würzburg. A collection of papers contributed to a Think-Tank by empiricists, ethicists and NGO Activists. In focus the question whether specific taxation of the super-wealthy is the necessary, perhaps best, reply to the increasing inequality in our country or whether other approaches might be more to the point. Publication in German only, except the contribution of Cornelia Eichinger.
The five chapters of part I (Introduction) were published on 3 March
- 12 April: Research related Paper on Ethical implications 2: The Presence of Transnational Corporations in Africa: An Assessment of Tax Justice and Poverty Implications in the Light of Catholic Social Teaching
- 12 April: Research related Paper on Ethical implications 1: African intergenerational and international issues in the light of Catholic Social Teaching: Demographic transition & Social Security – Environment & Resource Exploitation – Aid, Debt and Public dependency on external financing.
- 16 March: German language reflection 02: Soziallehre als Alternative zum neoliberalen Paradigma? (Vortragsskizzen)
- 16 March: German language reflection01: Handlungsoptionen der Kirche im Zeitalter der Globalisierung (Vortragsfassung)
- 13 December: Draft paper “Setting the frame”, explaining why Catholic Social Teaching is an adequate and appropriate framework within which to reflect issues pertaining to “Tax Justice & Poverty”. (still undergoing peer review)
- 13 December: Explanatory note “Terminology, context and scope of research”, clarifying the content and meaning of key-concepts and research areas, such as “poverty”, “inequality”, “external financing/public debt/dependency”, “Justice”.
- 13 May: Concept paper of the Research & Advocacy Project “Tax Justice & Poverty – Narrowing the Wealth Gap and Reducing External Financing”
January: The Taxation System in Zambia. A technical Report.Lusaka: JCTR