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Explore our work with partners, globally and locally, to tackle social and economic injustice using a human rights lens.

Event to discuss the future of tax reform in Latin America

Event to discuss the future of tax reform in Latin America

Gi-ESCR and partners organised an event to discuss the future of tax reform in Latin America

 

Latin American countries and others beyond the region are facing overlapping crises. The pandemic, the war in Ukraine, and climate breakdown have left the world on the threshold of recession, with skyrocketing poverty and inequality, a cost-of-living crisis, and high debt levels. In this context, countries including Chile and Colombia are proposing progressive tax reforms, including new net wealth taxes, that have the potential to both generate additional fiscal resources and reduce inequalities. Importantly, both countries are also calling to increase tax cooperation and integration in the region.

These reforms were discussed in Washington DC during the High-level panel “Winds of Change: the future of tax reforms in Latin America”, as part of the World Bank and IMF Annual Meetings. The panelists were Colombian Finance Minister José Antonio Ocampo, Chilean Finance Undersecretary Claudia Sanhueza, Nobel Laureate and ICRICT Co-Chair Joseph Stiglitz, Oxfam International Executive Director Gabriela Bucher, and Director of the IMF’s Western Hemisphere Department Ilan Goldfajn. EFE news agency Patricia Arce moderated the discussion. 

The panelists all agreed on the sense of urgency and the need to implement solutions to protect the most vulnerable, and to mitigate the impacts of inflation through progressive tax reforms, such as the ones proposed by Chile and Colombia. Failure to act, according to the panelists, risks contributing to more inequality and social unrest. 

Both Colombian Finance Minister José Antonio Ocampo and Chilean Finance Undersecretary Claudia Sanhueza advocated for the need to raise additional revenues to secure fiscal sustainability, namely by taxing the wealthiest. For both, closing corporate taxation’s loopholes and addressing tax avoidance remains a high priority and, in the short term, capturing the super profits from mining and extractive industries. 

Professor Stiglitz stressed that the OECD/G20 global tax reform, including a 15% minimum corporate tax rate, is a step in the right direction but falls short of the level of ambition and impact that developing countries are asking for. It is clearly not enough to stop tax competition and profit shifting to tax havens; ICRICT advocates for a 25% rate. Minister Ocampo agreed that the OECD and G20 should keep negotiations open to reach a fairer deal. 

Minister of Finance of Colombia José Antonio Ocampo said: 

“Our tax reform in Colombia is a response to the huge inequality our country suffers, and the social demands that were reflected by the popular protest last year and the presidential election this year. Therefore, we must go in three directions: first, introduce a wealth tax and eliminate tax benefits for high-income people. Second, introduce windfall taxes on oil and coal: whenever we had a coffee boom in the past, the sector contributed, it is now time for the extractive sector to do the same. And finally, we have to fight tax evasion, which is still too high in Colombia”.

“For Colombia, the OECD agreement on taxing corporations and a minimum tax is insufficient and makes the system even more complicated. We would like to push a better deal for Latin America with the support of Chile that can eventually make things better”.

 Chilean Finance Undersecretary Claudia Sanhueza said:

 “It is always a challenge to make an agreement that changes the status quo, but we must do it. There are incentives to compete with each other through tax rates. But the possibility of regional coordination is there, and it is now”.

 “We need inclusive growth, less inequality, and that is not free. That is why we need tax reforms. We need coordination and cooperation. We must stop competing among countries in the region and stop offering tax incentives to companies. There is no winner in this”.

Nobel Laureate and ICRICT Co-Chair Joseph Stiglitz said:

 “I want to say that both Colombia and Chile are moving in the right direction with very important tax reforms. For emerging markets, especially in the current international situation, it is hard to borrow, and they need more fiscal space, and the only way is more progressive taxation: it means introducing wealth tax, making sure multinationals are paying taxes and applying windfall profit taxes”.

 

 

“Tax evasion, avoidance and abusive fiscal practices by large corporations in Latin America deprive States of valuable resources to invest in public services, address the climate crisis and reduce inequalities. We have been working with partners in the region and globally so that Latin America acts in an integrated and coordinated manner in these matters, and we believe that Chile and Colombia can play a key leadership role. Both countries are committed to progressive tax reforms at the national level. Now it’s time to take the step towards a regional tax agreement.”

— GI-ESCR

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Climate and Environmental Justice

We have advanced rights-based and gender-transformative transition frameworks through research that centres the lived experiences of women and marginalised communities on the frontlines of extractive energy policies, promoting climate and energy frameworks attentive to the social and care-related impacts of transition pathways. We have developed a clear vision for a gender-just transition, firmly rooted in gender and human rights norms, establishing both the legal basis and the direction for the transformative changes our planet and societies urgently need. In particular, the ‘Guiding Principles for Gender Equality and Human Rights in the Energy Transition’, a collective effort built through online consultations, an in-person workshop and multiple rounds of revision with activists, practitioners and experts from around the world, outline a transformative vision for reshaping global energy systems through a human rights and gender equality lens.

Our work recognises that the climate emergency is both an existential threat and an opportunity to reimagine societies built on social, gender, economic and environmental justice. We ground our advocacy in feminist and intersectional principles, prioritising the agency and perspectives of communities in the Global South who have contributed the least to the climate emergency yet face its most devastating consequences. Central to our approach is the understanding that energy is not merely a commodity but a fundamental human right; essential for dignity, health, education, work and the realisation of countless other rights. We challenge approaches to the energy transition that risk replicating the harmful patterns of fossil fuel extraction and, instead, advocate for transformative policies that ensure human rights and gender equality as central to building climate-resilient societies rooted in dignity, justice and planetary well-being.

What's next?

We will continue to challenge approaches that treat energy transition as merely a technical shift, instead positioning it as an opportunity to reimagine economies and societies rooted in dignity for all, with particular attention to communities in the Global South who have contributed least to the climate emergency yet are most exposed to its worst effects.

We will connect community-level evidence and the lived experiences of those on the frontlines of extractive policies to national reform and global norm-setting, breaking down silos between human rights, gender, and climate movements, and advancing a shared vision that recognises just transitions as not only fundamental to achieving climate-resilient and sustainable societies, but as transformative pathways that advance social and gender equality, redistribute power and resources equitably, and ensure that energy systems serve the public good rather than profit.

We will mainstream rights-based and genderjust transition priorities in key multilateral spaces (particularly, within the Just Transition Work Programme and the to-be-developed Just Transition Mechanism, within the UNFCCC) to guarantee that just transitions are advanced at all levels.

We will also translate our work, through strategic advocacy, into at least two concrete policy wins, whether promoted, adopted, implemented, or scaled, in priority countries (Argentina, Brazil, Chile, Mexico, Colombia, South Africa, or Kenya), ensuring these policies align with human rights standards, centre gender equality, and reflect the needs and views of affected communities.

We will build momentum for the progressive recognition of the right to sustainable energy to shift dominant narratives away from purely extractive solutions that sideline gendered impacts, community participation, and Global South perspectives.

Economic Justice and Climate Finance

Our work has transformed the global discussion on fiscal policy in a more just, emancipatory and sustainable direction. Our approach has combined both high-level, expert contributions within decisionmaking circles, with bold, impactful work on narrative change with the general public.

We have been instrumental in the inclusion of human rights as a guiding principle of the future United Nations Framework Convention on International Tax Cooperation, a multilateral instrument with the potential of raising approx. USD 492 billion per year in public revenues currently foregone to global tax abuse. In the process leading to the ‘Compromiso de Sevilla’ decided at FfD4, we proposed and succeeded in creating a specific human rights workstream within the Civil Society Financing for Development Mechanism, which was critical to ensure that explicit commitments on the matter were included in the negotiating outcome. In a context of cutbacks in multilateral institutions, we have amplified the capacities of technical experts, providing rigorous technical support and leveraging our influence to ensure the enactments of groundbreaking standard-setting instruments, such as the 2025 UN Committee on Economic, Social and Cultural Rights Statement on Fiscal Policy and Human Rights, and the first ex oficio hearing on the Inter-American Commission of Human Rights on Fiscal and Economic Policies to Address Poverty and Structural Inequality, leading to an upcoming thematic resolution on the matter. We have also bridged the silos between multilateral tax discussions and climate finance debates, promoting ambitious financing commitments to increase international and domestic resource mobilisation during COP 28, 29 and 30.

At the regional level, our engagement with fiscal cooperation platforms such as the Platform for Fiscal Cooperation of Latin America and the Caribbean (PTLAC), where we are member of its Civil Society Consultative Council, and the African Anti-IFFs Policy Tracker, for which we participated in the pilot mission in Ivory Coast together with Tax Justice Network Africa (TJNA), have been critical in cementing a growing engagement between tax administrations and ministries of finance with international legal experts, exploring actionable and transformative initiatives, such as the taxation of high-net-worth individuals, beneficial ownership registries and corporate countryby-country reports, to be implemented at the international level.

At the local level, our interventions in fiscal reform debates in Chile, Brazil, Colombia and Nigeria have contributed to shaping legislative outcomes in a more progressive, rights-compliant direction.

As for our leadership in narrative change, we have a measurable track record in delivering tailored, innovative campaigns which have decisively expanded economic justice constituencies by appealing to a broader tent. In Latin America and the Caribbean, we created the ‘Date Cuenta’ campaign, coordinating over 40 organisations across civil society to deliver plain language, innovative messaging connecting progressive fiscal reforms to the financing of health, education and social protection. ‘Date Cuenta’ generated over 55 original campaign messages that were tailored to the realities of seven priority countries (Argentina, Chile, Colombia, Mexico, Paraguay, Peru and Honduras) and disseminated in Spanish, Portuguese and English. In doing so, we convened more than 65 online co-creation workshops with partners, coordinating a unified communications strategy which combined digital outreach, press and media coverage, and collaboration with influencers. Ultimately, ‘Date Cuenta’ resulted in more than 60,000 interactions on social media, coverage in major regional and international media outlets, including El País, Deutsche Welle, Bloomberg and France 24, and the participation of at least 63 social media influencers through 58 dedicated publications. In collaboration with Fundación Gabo and the Friedrich Ebert Stiftung, we also organised a two-day workshop in Bogota with 20 journalists from 13 countries, building a regional network trained in a human rights-based approach to fiscal policy that has since generated published media coverage on outlets such as La Diaria, Ciper, El Diario Ar and Milenio. Through ‘Date Cuenta’ and our regional advocacy, we strengthened civil society engagement in key processes, including the Financing for Development track and FfD4, co-organised highlevel dialogues with states and civil society from Latin America and Africa.

What's next?

We will shape the UN Tax Convention and its Protocols so they embed human rights principles, and we will stay engaged through follow-up processes (including the expected Conference of the Parties) to support effective implementation. We will keep linking tax and climate finance so that new resources mobilised through fiscal cooperation are channelled to adaptation, mitigation, and loss and damage, in line with UNFCCC commitments.

Public Services for Care Societies

We have translated participatory research into accountability and policy outcomes.

In Ivory Coast, our work with Mouvement Ivoirien des Droits Humains and affected communities since 2023 exposed how privatisation and lack of accountability restrict access to quality healthcare. It contributed to the closure of 1,022 illegal private health centres, an executive instrument strengthening the regulation of private hospitals across the country, and the creation of a permanent complaints management committee in healthcare through a bylaw issued by the prefect of Gagnoa. Partners engaged through this process also advanced concrete improvements at facility level: members of the Gagnoa Midwives Association who took part in the participatory action research pooled resources to renovate the neonatal unit of the Regional Hospital, and the Director of the Gagnoa General Hospital launched an action plan to expand services and improve patient reception, with the facility receiving the award for best hospital in the country in 2025.

In Kenya, our research with the Mathare Education Taskforce documented the absence of public schools and the expansion of private provision, evidencing impacts on households and caregivers and strengthening demands for free, quality public education. This work contributed to stronger community agency and collective organisation, alongside ongoing strategies ranging from communications to litigation to secure a public school in the area, some involving GI-ESCR and others led independently.

Across Africa, this work is complemented by a multi-country study examining the human rights implications of austerity in education and health, including how regressive fiscal policies, rising debt burdens and persistent underinvestment undermine the financing and delivery of public services.

In Latin America, from 29 November to 2 December 2021, over a thousand representatives from over one hundred countries, from grassroots movements, advocacy, human rights, and development organisations, feminist movements, trade unions, and other civil society organisations, met in Santiago, Chile, and virtually, to discuss the critical role of public services for our future. Following the meeting, the Santiago Declaration on Public Services was adopted to demand universal access to quality, gender-transformative and equitable public services as the foundation of a fair and just society.

We are currently advancing work on care systems, linking public services and fiscal justice through integrated research, advocacy and communications, including a regional campaign framing care as a collective responsibility requiring sustained public investment.

What's next?

In Ivory Coast, we will evaluate and strengthen the complaints management committee and position it as a replicable model for other health facilities. In Kenya, we will support the Mathare community to co-design a model public school for Mabatini and Ngei wards, grounded in human rights standards. Building on our multi-country austerity study, we will drive national advocacy on financing for education and health: advancing reforms in Ghana; launching a fiscal policy and public services financing agenda in Kenya through the CESCR process and targeted coalition work; and, in Nigeria, using the new tax acts in force since 1 January 2026 to catalyse a national accountability campaign for adequately funded, quality public services. In Latin America, we will amplify locally led care pilots across 8 countries and turn lessons into influence—advancing care policies that strengthen care organisations, protect care workers’ rights, support unpaid caregivers, include disability and family networks, and redistribute care more equitably.