Tax Justice Network

Tax Justice Network

Abbreviation	TJN
Formation	March 2003 formal November 2002 informal
Founder	28 co-founders[1]
Founded at	London
Type	NGO
Focus	tax avoidance, tax competition, tax evasion, and tax havens.
Headquarters	38 Stanley Avenue, Chesham, Buckinghamshire, HP5 2JG, United Kingdom.
Official language	English
Chairman	John Christensen
Chief Executive	Alex Cobham
Revenue (2016)	£1,111,981 ($1,556,773)
Website	www.taxjustice.net

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The Tax Justice Network (or TJN) is an advocacy group consisting of a coalition of researchers and activists with a shared concern about tax avoidance, tax competition, and tax havens.^[2]

Empirical results[]

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 $660bn in 2012 (a quarter of US multinationals’ gross profits), which is equivalent to 0.9% of World GDP.^[3][4]

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.^[5][6][7]

In November 2020, the TJN published "The State of Tax Justice 2020" report. It claims $427 billion is lost every year to tax abuse.^[8][9]

Focus[]

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.^[10] 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.^{[11][12][13][14]}

Corporate Tax Haven Index[]

The Corporate Tax Haven Index is a biennial publication of the TJN which had its inaugural publication in May 2019.^[15] 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.^[16][17][18]

Funding[]

TJN has been rated as 'highly transparent' in its funding by Transparify^[19] and has been a given a A grade for funding transparency by Who Funds You?^[20]

Other[]

Experts of TJN appeared at public hearings of the Finance Committee of the German Bundestag in 2016.^[21]

See also[]

• Offshore financial centre
• Corporate tax haven
• Tax haven
• Financial Secrecy Index
• Base erosion and profit shifting
• Sol Picciotto
• Nicholas Shaxson
• Richard Murphy (tax campaigner)
• Prem Sikka, Baron Sikka
• Civil Society
• ATTAC
• Ireland as a tax haven
• Tax Foundation

Notes[]

External links[]

• Tax Justice Network
• Global Tax Alliance for Justice
• Briefing Paper of the TJN
• TJN Co-founder Richard Murphy Tax Blog
• Bullough, 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