Tackling gender inequality and climate change through the budget: A look at gender-responsive climate change budgeting in Bangladesh and Mexico

By Sejal Patel, Delaine McCullough, Paul Steele, Liane Schalatek, Sandra Guzmán, Tanjir Hossain, Apr 06, 2021

This study aims to accelerate progress toward more effective ways of integrating (“double mainstreaming”) gender equality and climate change considerations as equally important imperatives in public financial management and presents findings from exploratory research in Bangladesh and Mexico.

Integrating gender and climate change in public budgeting: The case of Mexico

By Dr. Sandra Guzmán, Apr 06, 2021

This report aims to contribute to greater understanding of how governments are taking steps to reflect the intersection of gender and climate change in their budgets by examining the progress Mexico has made toward an integrated approach to elaborating its central government budgets.

Upholding commitments: How supreme audit institutions can strengthen budget credibility through external audits

Mar 24, 2021

We rely on our national budget to provide a roadmap to effective service delivery and the achievement of long-term national objectives. But how do we know that the government is indeed collecting and spending funds according to this approved plan? In other words, how do we determine that these budgets are “credible”? This report is also available in French and Spanish.

Executive Summary – A Taxing Journey: How civic actors influence tax policy

By Paolo de Renzio, Jason Lakin, Dec 15, 2020

This is an executive summary of the findings of a series of in-depth case studies on civil society engagement in tax reform. In these cases, we look at campaigns promoted by civic actors in seven countries that either proposed and pushed for specific tax reforms or opposed reforms that had been introduced by the government.

A Taxing Journey: How civic actors influence tax policy

By Paolo de Renzio, Jason Lakin, Dec 14, 2020

This paper synthesizes the findings from what, to our knowledge, is the first set of in-depth case studies on civil society engagement in tax reform. In these cases, we look at campaigns promoted by civic actors in seven countries that either proposed and pushed for specific tax reforms or opposed reforms that had been introduced by the government.

France: The Yellow Vests and their social media-driven tax revolt

Dec 14, 2020

In late 2018 and early 2019, a diffuse social movement known as the Yellow Vests (gilets jaunes) organized protests in France against various regressive tax policies. The protesters eventually augmented their initial demand to repeal the fuel tax by demanding the reintroduction of wealth taxation and the organization of citizen referenda to inform future policy choices.

Guatemala: Playing the insider / outsider game to reform tax administration

Dec 14, 2020

The Central American Institute for Fiscal Studies (ICEFI) took advantage of a major corruption scandal to call for new legislation to enhance accountability in the country’s revenue administration agency which was considered opaque and ineffective. As a result of the campaign, Congress eventually adopted a new law whose main innovations had been proposed by ICEFI.

Uganda: Working through coalitions to oppose unfair taxes

Dec 14, 2020

In 2018, the Tax Justice Alliance Uganda worked to oppose two controversial and regressive new taxes, one on mobile money transactions and the other on the use of social media. Their campaign was mobilized very quickly to respond to the government’s proposed new taxes before their enactment and included public awareness campaigns including radio programs in rural areas, press conferences, social media activity, petitions to legislators and court cases.

Mexico: The long fight to improve transparency and address the inequities of tax amnesties

Dec 14, 2020

In 2009, Fundar began a decade-long campaign to improve transparency around tax amnesties, calling them “fiscal privileges” and highlighting their negative impact on equity. In its campaign, Fundar deployed multiple advocacy strategies, including a long battle through the courts as well as a sustained mass media push and legislative advocacy.