The Tax Justice Policy Tracker
Nine policies to reprogramme our tax systems to work for everyone, not just the superrich. Explore which countries are leading the way, and which are blocking change.
Policies
UN tax convention
Brings democracy and human rights to global tax rules
Live tracking
Country by country reporting
Exposes corporations shifting profits into tax havens
Automatic exchange of information
Exposes individuals hiding money in foreign banks
Beneficial ownership transparency
Brings transparency to owners of corporations and entities
Global asset register
Brings transparency to the assets of the superrich
Unitary tax
Taxes corporations where they create, not book, profits
Disclosure of data
Makes data on tax rules, enforcement and company accounts public
Enforcement
Equips tax authorities to stand up to the rich and powerful
Good taxes
Uses tax as a tool for equality and human rights
Data launch timeline
Live tracking for all nine polices will be added in the future. Here’s our expected timeline for when each policy will go live on the Tax Justice Policy Tracker.
2023
2026
About the Policy Tracker
Methodology in a nutshell
We’re tracking the progress countries and territories around the world are making on the nine most impactful tax justice policies. Using over 100 questions, we evaluate each country’s laws to grade how well it’s implementing each policy. We also track the country’s public stance to report its position on each policy. Grades go from A to F, where A+ means a country is fully implementing the policy and F means it’s failed it. Positions go from Leader to Blocker, with steps in between. Answers to questions are regularly updated and verified by researchers, experts and campaigners from across the global tax justice movement, with crowdsourcing support from the public.
Country profiles
How is your country performing?
Use the country profiles to see all the current
policy data for your country.
UN tax convention
Country by country reporting
Automatic exchange of information
Beneficial ownership transparency
Global asset register
Unitary tax
Disclosure of data
Enforcement
Good taxes
About the data
Global experts, crowdsourcing power
The data on the Tax Justice Policy Tracker is regularly collected and verified by researchers and experts at the Tax Justice Network and from the wider global tax justice movement.
Crowdsourcing support from the public helps us respond faster to regulatory changes. If you think an answer to a question on the tracker should be updated with new data, please contact us.
The Tax Justice Network believes our tax systems are our most powerful tools for creating just societies. But pressured by lobbyists, our governments programmed tax systems to prioritise the wealthiest over everybody else. We work to undo this injustice, by helping people and governments reprogramme their tax systems to treat the needs of all members of society as equally important.
