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Using Taxation to Improve Investment in Children - Policy Brief

At a time when most countries are facing fiscal crises and shrinking aid budgets, governments should fully exploit domestic resource mobilization opportunities to improve investment in children. Taxation, in all its various forms, is one sustain- able source of revenue that a number of countries have not fully explored. Increasing the amount of money raised from taxation could dramatically improve resources available to spend on children. At the same time, governments have the responsibility of ensuring that tax policy does not perpetuate inequality nor worsen the situation of poor families.

This document presents Save the Children's stance on taxation and its potential benefits to poverty alleviation and children's wellbeing. It concludes with a series of recommendations to donors, multi-lateral institutions, governments, and the private sector.

Published 2014-09-24

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