Library | ESG issues

Tax Avoidance / Fairness

Tax avoidance and fairness refer to the balance between legitimate tax efficiency strategies and aggressive tax practices that, can undermine public trust and government revenues. Excessive tax avoidance diverts funds from essential public services, such as healthcare, infrastructure, and environmental initiatives.

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Mining Fiscal Regime Simulator

The Mining Fiscal Regime Simulator is an open-source modelling tool by the IGF that helps users evaluate the impact of tax and royalty policies on mining project economics and government revenue.
Online tool/database
18 September 2026

Poverty and public finance: A primer

ODI Global
This report provides a foundational guide for public finance professionals on defining, measuring, and addressing poverty. It explains the relationship between fiscal policy and household well-being, highlighting the use of fiscal incidence analysis and micro-simulation. The primer aims to integrate poverty reduction strategies into core financial planning.
Research
2 September 2026

Public finance in the digital era: Emerging themes 2026

ODI Global
This report explores emerging themes in digital-era public financial management (PFM) for 2026. It examines the integration of artificial intelligence, digital public infrastructure, and earth observation to improve fiscal oversight, tax administration, and public welfare, while highlighting risks from declining international aid and proprietary software lock-in.
Research

Financial secrets of the forests: How secrecy fuels deforestation in Brazil and Cameroon

Financial Transparency Coalition
This report examines illicit financial flows linked to deforestation in Brazil and Cameroon, estimating trade mispricing losses at US$289 million per year in Cameroon and US$214 million in Brazil. It finds that financial and land ownership secrecy enables illicit deforestation and recommends public beneficial ownership registries and supply chain transparency measures.
Research
25 May 2026

Tax Incentives in national investment laws: Bridging the gap between tax and investment policy-makers

International Institute for Sustainable Development (IISD)
This report analyses how tax incentives are embedded and governed within national investment laws across emerging markets and developing economies. It highlights coordination gaps between investment and tax authorities, the dominance of tax holidays, and the need for stronger anti-cumulation safeguards to prevent unintended revenue losses.
Research
1 April 2026

The case for pricing pollution: Reducing emissions, strengthening the economy, and delivering a fair share for Australians

The Superpower Institute
The report argues Australia should introduce a Polluter Pays Levy and Fair Share Levy to cut emissions, raise revenue, compensate households, improve productivity, and secure fairer returns from fossil fuel resources.
Research
1 January 2026

Corporate enablers of Russia’s war in Ukraine: A closer look at multinational taxes and revenue in Russia in 2023

Kyiv School of Economics (KSE)
Examines multinational companies’ revenues and taxes in Russia (2021–2023), showing continued corporate activity generated significant tax contributions supporting the Russian state. Highlights sectoral drivers, limited exits, and rising fiscal pressures, concluding that ongoing operations pose financial, legal, and human rights risks.
Research
16 January 2025

The Silicon Six and their enduring global tax gap

Fair Tax Foundation
This Fair Tax Foundation report analyses the decade-long tax conduct of six major technology firms—Alphabet, Amazon, Apple, Meta, Microsoft, and Netflix. It finds a persistent global tax gap, with an average effective tax rate of 18.8% versus global norms of 27%. The report urges stronger transparency and fairer international tax reform.
Research
10 April 2025

Global outlook on financing for sustainable development 2025: Towards a more resilient and inclusive architecture

Organisation for Economic Co-operation and Development (OECD)
This report summarises global financing trends for sustainable development, noting investment gaps in developing economies, heightened debt vulnerabilities, and the need for coordinated reforms. It highlights the importance of blended finance, resilience-building, and aligning the international financial architecture to better support inclusive and sustainable growth.
Research
7 February 2025

Leveraged buyouts: A survey of the literature

This report provides a comprehensive review of leveraged buyouts (LBOs), covering their motives, value creation mechanisms, and trends in public-to-private transactions. Key factors discussed include agency cost reduction, tax benefits, stakeholder wealth transfers, and corporate restructuring processes. It also highlights empirical evidence from the US, UK, and Europe, examining the resurgence of LBOs in the early 2000s.
Research
23 January 2017

Material insights

Responsible Minerals Initiative (RMI)
Material Insights is a tool to help companies and stakeholders manage environmental, social, and governance (ESG) risks in mineral supply chains. It provides data-driven insights on specific minerals, supporting responsible sourcing and sustainability efforts in the raw materials sector.
Online tool/database

Key performance indicators of responsible corporate tax conduct – and their green and red flags

Fair Tax Foundation
The report outlines key performance indicators (KPIs) for responsible corporate tax conduct, highlighting green and red flags. Key aspects include transparent financial statements, robust tax commitments, public Country-by-Country disclosures, disclosure of uncertain tax positions, and consistent corporate cash taxes paid over five years. It aims to guide investors in assessing tax conduct.
Research
22 February 2024

Green Finance Institute

Finance / Corporate Focused NGOs & Think Tanks
Green Finance Institute (GFI) champions sustainable finance solutions, driving the transition to a low-carbon economy. GFI collaborates with financial institutions, policymakers, and businesses to innovate and implement green financial products. Key areas include green mortgages, sustainable infrastructure, and natural capital. Explore cutting-edge research and resources on green finance at GFI.
Organisation
3 research items

Fair Tax Foundation

Finance / Corporate Focused NGOs & Think Tanks
Fair Tax Mark certifies businesses and organisations for their commitment to tax transparency and fairness. It promotes responsible tax practices, encouraging businesses to pay their fair share of tax. This certification helps consumers and stakeholders identify and support ethical companies contributing positively to society and the economy.
Organisation
2 research items

Financial crimes and land conversion: Uncovering risk for financial institutions

World Wide Fund for Nature (World Wildlife Fund – WWF)
This report outlines the risks financial institutions face due to land conversion and related financial crimes. It emphasises the convergence of land conversion with crimes like money laundering and corruption, highlighting the need for robust due diligence and risk assessment. It introduces an Environmental Crimes Financial Toolkit to aid institutions in mitigating these risks.
Research
22 April 2024

Getting ahead of the curve on dynamic materiality: How U.S. investors can foster more inclusive capitalism

Oxfam
This discussion paper highlights tools and opportunities for US investors to foster sustainable and responsible value creation in order to support more inclusive and thriving economy. It also discusses the risks posed to portfolios by social and environmental risks and how diversified investors can mitigate them.
Research
9 March 2024
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