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The document examines how the disproportionate burden of unpaid care work on women in Brazil and South Africa increases vulnerability to gender-based violence and economic instability. It proposes specific interventions, including Universal Basic Income and employment-focused public works programs, to decouple care responsibilities from economic insecurity and violence.

The policy brief advocates for the issuance of $650 billion in Special Drawing Rights (SDRs) via the G20 to provide liquidity to developing nations without increasing debt. It highlights the role of SDRs in funding climate adaptation and social protection, particularly in sub-Saharan Africa and Latin America. The author calls for the IMF to reform SDR accounting—treating them as equity rather than liabilities—to unlock fiscal space and encourage donations from wealthy nations to the Global South.

The policy brief advocates for progressive wealth taxation—specifically financial transaction taxes, net wealth taxes, property taxes, and resource rent taxes—as a means to reduce global inequality and fund Sustainable Development Goals. It highlights the failure of regressive tax structures in regions like Sub-Saharan Africa and calls for G20 leadership and UN-led international cooperation to implement these measures.

The document argues that South Africa's food system, specifically the beef sector, is characterized by high environmental impacts and deep socio-economic inequalities. It finds that current industry responses—focused on technological efficiency and market growth—fail to address the precarious conditions of farm workers, the concentration of power in large-scale feedlots, and the urgent need to reduce methane emissions. The authors recommend a transformative approach to adaptation and mitigation that prioritizes labor reform, gender justice, and the right to food over industrial expansion.

The Institute for Economic Justice and the Universal Basic Income Coalition critique Sassa's implementation of biometric identity verification and algorithmic risk scoring for the Social Relief of Distress grant. They argue these measures exclude eligible recipients who lack smartphones, internet access, or smart ID cards, while raising concerns about data privacy and the lack of evidence for systematic fraud.

The document outlines the need for a substantial increase in climate finance for developing countries, arguing that current profit-driven practices often undermine human rights. It presents a toolkit intended for campaigners and state actors to identify intervention points for reforming the economic system and advocating for equitable, low-carbon development.

The Institute for Economic Justice criticises the South African National Treasury for dictating government policy through a fiscal framework that prioritises debt reduction over essential public services. The authors argue that the current 'balanced fiscal stance' and reliance on public-private partnerships (PPPs) hinder economic growth and exacerbate poverty. They propose alternative revenue-raising measures, such as wealth taxes and resource rent taxes, to fund a universal basic income grant and public investment in infrastructure and labour-intensive sectors.

The document argues that South Africa's beef industry reflects deep agrarian inequalities, characterized by a dichotomy between large-scale commercial production and struggling smallholder farmers. It highlights that while beef production is vital for employment, it contributes significantly to climate change and is vulnerable to its impacts. The paper concludes that a just transition requires moving beyond market-led growth strategies to address precarious labour conditions, low wages for farm workers, and the ecological impacts of intensive production, such as high water and grain use for feed.

The document analyzes the South African beef industry's 'system of provision' to argue that current 'market-centred' transition policies—which prioritize growth and technical intensification—fail to address deep-seated inequalities and the vulnerabilities of farm workers and smallholder farmers. It highlights the industry's high greenhouse gas emissions and the disproportionate impact of climate change on marginalized producers. The authors advocate for a transformative just transition that integrates labor reform, agrarian reform, and a shift away from corporate-led governance toward democratic, socio-ecological sustainability.

The Universal Basic Income Coalition (UBIC) reports that its election scorecard prompted several South African political parties, including the ANC, UDM, and GOOD, to clarify or expand their commitments to a universal basic income grant (UBIG). The ANC specifically committed to finalizing a policy for a universal BIG within two years, rejecting conditionalities, and ensuring the grant does not replace existing social security. However, UBIC notes that achieving these goals requires a shift away from austerity measures that currently exclude approximately 6 million eligible people from the Social Relief of Distress (SRD) grant monthly.

The Universal Basic Income Coalition (UBIC) produced a scorecard to assess political parties' positions on basic income grants (BIG) in South Africa. The analysis focuses on whether parties commit to expanding the social protection floor, providing adequate grant values, ensuring universal eligibility for adults aged 18-59, and removing conditionalities. The report highlights a wide disparity in party commitments, with Action SA, the ANC, and GOOD scoring highly for their progressive proposals, while many other parties either lack a clear policy or propose conditional grants that UBIC argues could increase exclusion and dependency.

The UBIC position paper argues for a basic income system in South Africa that serves as a universal guarantee for citizens aged 18-59. The coalition proposes a phased implementation through progressive taxation to ensure fiscal sustainability while prioritizing the most vulnerable. Key requirements for the system include that it be unconditional, individual-based rather than household-based, and set at or above the national poverty line to ensure dignity and eliminate income poverty.

The document argues that the World Bank and IMF fail to promote the human right to social security by favoring narrowly targeted "safety nets" and austerity-driven macroeconomic policies over universal systems. The signatories claim that means-tested programs often exclude the poorest and are vulnerable to corruption, while the promotion of privatized pensions undermines public insurance. The letter proposes four policy changes: committing to the progressive realization of the right to social security, replacing poverty-targeting with universal systems, supporting sustainable public systems over privatization, and halting austerity budgeting reforms that condition loans on spending cuts.

The IEJ and #PTG have filed a replying affidavit in a High Court case against the South African government, arguing that the Social Relief of Distress (SRD) grant is administered through 'unfair and irrational systems' that exclude up to 8 million people living in food poverty. The applicants challenge the government's defense—which cites fiscal constraints and the temporary nature of the grant—by arguing that National Treasury is overstepping its mandate and that the state is prioritizing the prevention of 'inclusion errors' over the rights of eligible beneficiaries. The document further notes that recent regulatory amendments and a small increase in grant value (from R350 to R370) fail to address the retrogression of the grant's purchasing power against high food inflation.

The document outlines a proposal for a UN Framework Convention on International Tax Cooperation, advocating for inclusive governance via a Conference of the Parties and a neutral Secretariat. It calls for the reform of the international corporate tax system to ensure fair taxation of multinational corporations, the introduction of a minimum effective corporate tax rate, and the fair taxation of digital services and e-commerce. The submission emphasizes the need for transparency through public beneficial ownership registers and automatic information exchange, while demanding inclusive negotiation processes that support the participation of civil society and developing countries.

The submission argues that the OECD's GloBE rules (Pillar Two) are undemocratic and provide insufficient revenue for Global South countries, potentially legitimizing a low 15% corporate tax rate. While opposing the bill, the authors propose lowering the Qualifying Domestic Minimum Top-Up Tax (QDMTT) threshold to cover more multinational enterprises (MNEs) and including the Undertaxed Payments Rule (UTPR) to claw back tax losses from profit shifting. They advocate for a UN-based intergovernmental process for international tax cooperation as a more transparent and just alternative.

The statement contends that the R20 increase to the SRD grant is an 'insulting pittance' that fails to account for a 20% real-term decrease in grant value since 2020. It highlights that the grant remains below the R760 monthly minimum energy intake cost and argues that budget cuts from R44 billion in 2022 to R33.6 billion in 2024 create systemic barriers and high exclusion errors, affecting approximately 50% of eligible persons. The authors advocate for the implementation of a Universal Basic Income (UBI) to meet constitutional obligations and stimulate economic growth.

The document argues for a UN-led global tax governance structure that is inclusive, transparent, and fair, specifically addressing the needs of developing countries. It proposes the establishment of a Conference of the Parties (COP), a neutral Secretariat, and public registries for tax policies, corporate transparency, and global assets. Substantive recommendations include replacing the current transfer pricing system with a global profit-based corporate tax system, implementing a minimum effective corporate tax rate, and introducing progressive taxes on the wealthiest individuals and fossil fuel corporations. The submission emphasizes the 'polluter pays principle' and the need for automatic information exchange that supports developing nations through non-reciprocal data receipt during transition periods.

The IEJ argues that the Social Relief of Distress (SRD) grant is plagued by a 50% exclusion error rate due to systemic barriers and budget constraints. The organization opposes proposed regulatory amendments—including the retention of the R350 grant value, the extension of the grant only until March 2025, and new punitive measures for fund recovery and payment cancellation—claiming these measures disregard digital exclusion and the diminishing real value of the grant.

The IEJ and #PTG argue that the draft SRD grant regulations are regressive and fail to meet government commitments to 'extend and improve' social assistance. They highlight a 50% exclusion error rate and criticize the decision to freeze the grant at R350, which they claim is unlawful and irrational given inflation. The submission proposes a two-phase increase: first to R530 to align with the Child Support Grant, and later to the Food Poverty Line of R760. Additionally, they oppose new regulations regarding the recovery of irregular payments and the cancellation of applications for 'untraceable' applicants, arguing these shift the blame for systemic administrative failures onto vulnerable beneficiaries.