The Tax Justice Network (TJN) is a British

advocacy group Advocacy groups, also known as lobby groups, interest groups, special interest groups, pressure groups, or public associations, use various forms of advocacy or lobbying to influence public opinion and ultimately public policy. They play an impor ...

consisting of a coalition of researchers and activists with a shared concern about

tax avoidance Tax avoidance is the legal usage of the tax regime in a single territory to one's own advantage to reduce the amount of tax that is payable. A tax shelter is one type of tax avoidance, and tax havens are jurisdictions that facilitate reduced taxe ...

, tax competition, and

tax haven A tax haven is a term, often used pejoratively, to describe a place with very low tax rates for Domicile (law), non-domiciled investors, even if the official rates may be higher. In some older definitions, a tax haven also offers Bank secrecy, ...

Activity

Research

The TJN has reported on the OECD Base erosion and profit shifting (BEPS) projects and conducted their own research that the scale of corporate taxes being avoided by multinationals is an estimated $660 billion in 2012 (a quarter of US multinationals’ gross profits), which is equivalent to 0.9% of World GDP. In July 2012, following a study into wealthy individuals with offshore accounts, the Tax Justice Network published claims regarding deposits worth at least $21 trillion (£13 trillion), potentially even $32 trillion, in secretive tax havens. As a result, governments suffer a lack of income taxes of up to $280 billion. In November 2020, the TJN published "The State of Tax Justice 2020" report. It claims $427 billion is lost every year to tax abuse.

Financial Secrecy Index

The Financial Secrecy Index is a biennial publication of the TJN which was started in 2009 and was last released in February 2020. It covers 133 global jurisdictions and produces a "Secrecy Indicator" score for each based on 20 qualitative criteria. Releases are widely covered in the media.

Corporate Tax Haven Index

The Corporate Tax Haven Index is a biennial publication of the TJN which had its inaugural publication in May 2019. It covers 64 global jurisdictions and produces a "Corporate Tax Haven Index" value by combining two core measures; first a "Haven Score" based on 20 mostly tax related criteria, second a "Global Scale Weight" showing the scale of activity. Release are widely covered in the media.

Publicity

Experts of TJN appeared at public hearings of the Finance Committee of the German Bundestag in 2016.

Funding

TJN has been rated as 'highly transparent' in its funding by Transparify and has been given an A grade for funding transparency by Who Funds You?

Leadership and authors

* John Christensen, founding director and chief executive 2003-2016, board chair 2016-2021 * Richard Murphy, co-founder and research director 2003-2010 * Alex Cobham, chief executive since 2016 Notable authors who have worked with TJN include accounting scholar Prem Sikka, activist Sony Kapoor, journalist Nicholas Shaxson, and legal scholar Sol Picciotto.

Notes

External links

*
Global Tax Alliance for JusticeBriefing Paper of the TJNTJN Co-founder Richard Murphy Tax BlogBullough, Oliver. "The Fall of Jersey: How a Tax Haven Goes Bust," ''The Guardian'' online, 8 December 2015
- includes an interview with John Christensen, a native of Jersey, about the origins of TJN {{DEFAULTSORT:Tax Justice Network Tax avoidance Business ethics organizations International taxation Political organisations based in London Tax organizations