Tax Justice: The impact of global tax policy on
developing countries and the role Ireland can
play.
David McNair Sheila Killian, Maria Collison, Fintan
Bradshaw and Mark Cumming
“An effective, efficient,
transparent and accountable
system for mobilizing public
resources and managing their
use by Governments is essential.”
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“We will step up efforts to enhance tax
revenues through modernized tax systems,
more efficient tax collection, broadening
the tax base and effectively combating tax
evasion...While each country is responsible
for its tax system, it is important to support
national efforts in these areas by
strengthening technical assistance and
enhancing international cooperation and
participation in addressing international tax
matters...”
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1)Tax competition and the downward pressure on
states to reduce the tax burden.
1)How mechanisms set up to facilitate international
capital mobility and foster investment can be
abused.
1)Estimates of the impact on developing countries.
1)What can we in Ireland do?
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“It is a contradiction to support increased
development assistance yet turn a blind eye to
actions by multinationals and others that
undermine the tax base of a developing
country.”
Trevor Manuel, Former South African Finance
Minister
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Total capital flow from nonEU countries into the EU
and US: €850.1 billion
Lost
Revenue:
billion
€279
Revenue lost by worlds 49
poorest countries:
2.6 billion
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Total capital flow non-EU
countries into Ireland: €5.8
billion
Capital flow from world's 49
poorest
countries
into
Ireland: €268 million
Irish Aid budget 2008:
€899 million
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1) Irish Aid could support its programme countries
in raising revenue through training and technical
assistance for tax authorities.
1)The Irish Government could support international
calls for including developing countries in any new
agreements on tax cooperation.
1)Irish NGOs could work to build a global
movement of civil society organisations demanding
that developing countries raise their own revenue
in an accountable and transparent way.
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