{"query_echo":{"q":"","filters":{"organization":["Institute for Economic Justice"]},"warnings":[]},"total":{"value":423,"relation":"eq"},"page":22,"page_size":20,"self":"https://climateinsightsdirectory.org/api/v1/search?organization=institute-for-economic-justice&page=22","stability":"beta","ai_marking":{"digital_source_type":{"uri":"http://cv.iptc.org/newscodes/digitalsourcetype/trainedAlgorithmicMedia","name":"Created using Generative AI"},"notice":"Summary and key insights are generated using artificial intelligence."},"results":[{"id":"iejza-000427","url":"https://climateinsightsdirectory.org/document/iejza-000427","title":"Relatório de prestação de contas","publisher":{"name":"Institute for Economic Justice","organization":"institute-for-economic-justice"},"document_type":"policy brief","language":"en","date_published":null,"source_url":"https://iej.org.za/wp-content/uploads/2026/02/T20-TF01-Wealth-Tax.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The document examines how progressive taxation can address extreme poverty and economic inequality, particularly in Sub-Saharan Africa and South Africa. It evaluates several tax instruments, including Financial Transaction Taxes (FTTs), net wealth taxes, property taxes, and Resource Rent Taxes (RTT), detailing their potential to generate revenue for social protection and climate justice. Using South Africa as a case study, the brief provides specific revenue estimates for various progressive measures, such as a net wealth tax that could raise between R70 and R160 billion.","ai_generated":true,"unit":"iejza-000427#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"Economic inequality is a significant barrier to addressing poverty and climate resilience, with wealth increasingly concentrated among the top 1% globally; since the mid-1990s, this group has accumulated 38% of all wealth while the poorest 50% accumulated only 2%.","ai_generated":true,"unit":"iejza-000427#insight-1","date_modified":"2026-10-23"},{"text":"African tax structures are heavily reliant on regressive consumption taxes compared to other regions; in 2021, VAT accounted for an average of 27.8% of total tax revenue in Africa, compared to 25.6% in the Asia-Pacific and 20.2% in the OECD.","ai_generated":true,"unit":"iejza-000427#insight-2","date_modified":"2026-10-23"},{"text":"A Financial Transaction Tax (FTT) could significantly increase resource mobilisation and curb market failures; estimates suggest an FTT levied at 0.05% could generate $900 billion annually, while more conservative estimates for stocks, bonds, and derivatives range from $237 billion to $418 billion per year.","ai_generated":true,"unit":"iejza-000427#insight-3","date_modified":"2026-10-23"},{"text":"Net wealth taxes have historically generated meaningful revenue in Europe and Latin America; for example, from 1965 to 2021, annual revenues as a share of GDP averaged 4.7% in Switzerland and 1.36% in Norway, while in Latin America, they averaged 3.5% in Uruguay and 2% in Colombia.","ai_generated":true,"unit":"iejza-000427#insight-4","date_modified":"2026-10-23"},{"text":"Property taxation is an underutilized revenue source in developing countries, which collect only 0.5% of GDP from property taxes compared to 2% in developed countries, often due to poor administration and lack of political will.","ai_generated":true,"unit":"iejza-000427#insight-5","date_modified":"2026-10-23"},{"text":"In South Africa, the implementation of a net wealth tax at progressive rates of 3-7% could raise between R70 and R160 billion, representing 1.5% to 3.5% of GDP.","ai_generated":true,"unit":"iejza-000427#insight-6","date_modified":"2026-10-23"},{"text":"Other proposed progressive tax measures for South Africa include a broadened Financial Transaction Tax (levied at 0.1%) which could raise over R40 billion, and a Resource Rent Tax (levied at 25%) with a potential of R38 billion.","ai_generated":true,"unit":"iejza-000427#insight-7","date_modified":"2026-10-23"}],"climate_tags":["tax policy","climate justice","extractive industry","Sustainable Development Goals"],"geography_discussed":["sub-Saharan Africa","South Africa","Kenya","Zimbabwe","Spain","Sweden","Norway","Switzerland","Argentina","Colombia","Ecuador","Uruguay","United States"],"frame_perspective":[],"analysis_type":["policy analysis","economic assessment"]},{"id":"iejza-000428","url":"https://climateinsightsdirectory.org/document/iejza-000428","title":"t20-tf03-special-drawing-rights-c4b875f84ddf3997.pdf","publisher":{"name":"Institute for Economic Justice","organization":"institute-for-economic-justice"},"document_type":"policy brief","language":"en","date_published":null,"source_url":"https://iej.org.za/wp-content/uploads/2025/02/T20-TF03-Special-Drawing-Rights.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The policy brief advocates for the G20 to push the IMF for a new $650 billion SDR allocation to address the intersecting debt and climate crises in the Global South. It argues that SDRs are a critical alternative to debt-based financing, as they do not require repayment and can be used for fiscal support, climate adaptation, and mitigation. The brief also recommends that the IMF revert its accounting of SDRs from liabilities to equity (as per BPM5) to prevent artificial increases in debt-to-GDP ratios and facilitate the donation of unused SDRs from advanced economies to indebted nations.","ai_generated":true,"unit":"iejza-000428#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"The document proposes a new $650 billion allocation of Special Drawing Rights (SDRs) at the IMF to help Global South countries invest in Sustainable Development Goals (SDGs) and the climate emergency.","ai_generated":true,"unit":"iejza-000428#insight-1","date_modified":"2026-10-23"},{"text":"SDRs are identified as a primary alternative financing mechanism for developing countries because they are not loans, do not require repayment to the IMF, and avoid regressive conditionalities.","ai_generated":true,"unit":"iejza-000428#insight-2","date_modified":"2026-10-23"},{"text":"Current IMF accounting under the Balance of Payments Manual (BPM6) records SDR allocations as reserve liabilities, which the document claims creates an artificial increase in national debt levels and debt-to-GDP ratios.","ai_generated":true,"unit":"iejza-000428#insight-3","date_modified":"2026-10-23"},{"text":"The brief recommends that the IMF revert to the BPM5 accounting standard, treating SDR allocations as equity rather than liabilities, to enable easier domestic spending and the donation of unused SDRs by wealthy nations.","ai_generated":true,"unit":"iejza-000428#insight-4","date_modified":"2026-10-23"},{"text":"Analysis of the 2021 SDR issuance shows that developing countries were the primary active users; specifically, 94 out of 95 countries that actively used SDRs were developing nations.","ai_generated":true,"unit":"iejza-000428#insight-5","date_modified":"2026-10-23"},{"text":"Regional data from the 2021 issuance indicates that sub-Saharan Africa used 80.5% of its $23 billion allocation for fiscal purposes, while Latin American and Caribbean countries used 47.4% of their accessible SDRs for fiscal support.","ai_generated":true,"unit":"iejza-000428#insight-6","date_modified":"2026-10-23"},{"text":"The document argues that SDR 'rechanneling' models, such as the IMF's Resilience and Sustainability Trust (RST), are inferior to direct allocations because they increase conditionality and may raise indebtedness.","ai_generated":true,"unit":"iejza-000428#insight-7","date_modified":"2026-10-23"}],"climate_tags":["climate finance","climate change adaptation","climate change mitigation","Sustainable Development Goals"],"geography_discussed":["sub-Saharan Africa","Latin America and the Caribbean","Argentina","Guinea-Bissau","São Tomé and Príncipe","Senegal","Ecuador","Paraguay","United States","Venezuela","Russia","Belarus","Iran","Syria"],"frame_perspective":[],"analysis_type":["policy recommendation"]},{"id":"iejza-000429","url":"https://climateinsightsdirectory.org/document/iejza-000429","title":"Declaration of the SOUTH AFRICAN TAX JUSTICE WORKING GROUP and allied organisations","publisher":{"name":"Institute for Economic Justice","organization":"institute-for-economic-justice"},"document_type":"statement","language":"en","date_published":null,"source_url":"https://iej.org.za/wp-content/uploads/2025/07/Tax-Working-Group_-Draft-declaration.pdf","generator":"Climate Insights Directory","generated_fields":["summary","key_insights","climate_tags","geography_discussed","analysis_type"],"summary":{"text":"The South African Tax Justice Working Group and allied organisations call for progressive tax reforms to combat extreme inequality and tax evasion. They urge the South African government to use its 2025 G20 presidency to champion international corporate tax reform and a wealth tax on the ultra-rich, while calling on the National Treasury to shift away from regressive domestic taxes like VAT.","ai_generated":true,"unit":"iejza-000429#summary","date_modified":"2026-10-23"},"key_insights":[{"text":"South Africa is identified as the most unequal country globally, with the top 10% of the population holding 86% of aggregate wealth and accounting for 40% of household consumption, with inequalities persisting along racial lines from Apartheid.","ai_generated":true,"unit":"iejza-000429#insight-1","date_modified":"2026-10-23"},{"text":"Global tax evasion by the ultra-wealthy and multinational corporations is estimated to cause annual losses of $492bn, which the document argues leads to austerity and the adoption of regressive taxes such as fuel levies or VAT that disproportionately affect the working class.","ai_generated":true,"unit":"iejza-000429#insight-2","date_modified":"2026-10-23"},{"text":"The Working Group advocates for the South African government to leverage its 2025 G20 presidency to lead international corporate taxation reform and support a wealth tax on the ultra-rich, continuing work initiated by Brazil.","ai_generated":true,"unit":"iejza-000429#insight-3","date_modified":"2026-10-23"},{"text":"The declaration supports the transition toward a United Nations Framework Convention on International Tax Cooperation and the 'Taxing the Super-Rich' initiative announced on 1 July 2025 at the Seville Platform for Action.","ai_generated":true,"unit":"iejza-000429#insight-4","date_modified":"2026-10-23"}],"climate_tags":["climate finance","G20"],"geography_discussed":["Brazil","Johannesburg","Rio de Janeiro","Seville","South Sudan"],"frame_perspective":[],"analysis_type":["policy advocacy"]}]}