We, the undersigned, come together as civil society, trade unions, experts, and activists to establish a common position and agenda for advancing progressive tax reform in South Africa and abroad. We recognise the progressive role that taxation can play in reducing social and gender inequality, funding quality public services and job creation, and providing an alternative to debt-driven developmental and climate finance.
We express our gratitude to the diverse range of participants and organisations who joined us for the International Tax Reform Summit held on 27 May 2025 in Johannesburg, which hosted the discussions leading up to the establishment of this Working Group. We also recognise the role of the Independent Commission for the Reform of International Corporate Taxation, the Institute for Economic Justice, Friedrich Ebert Stiftung South Africa, the Alternative Information & Development Centre, and Oxfam South Africa in hosting the summit.
We note with concern the fact that inequality has been increasing both domestically and internationally. South Africa remains the most unequal country in the world, with the top 10% holding 86% of aggregate wealth and accounting for 40% of household consumption. Recent statistics have confirmed that these inequalities also persist along the racial lines set down by Apartheid. Globally, inequality is also rising. While the number of people living in poverty has changed little since 1990, 204 new billionaires were created in 2024 alone. The wealth and power of large corporations have similarly increased in the past decade.
We note with concern large-scale ongoing tax losses due to tax evasion by multinational corporations and the ultra-wealthy, estimated at $492bn each year. We recognise the fact that these outflows contribute to worsening austerity measures in South Africa and abroad, while pushing governments to adopt regressive tax measures such as VAT or fuel levy increases instead. These measures have the greatest impact on working-class people. Working-class people, including the unemployed, are both more reliant on public services and more likely to feel the impacts of regressive tax increases, such as a VAT or fuel levy increase. Tax dodging, therefore, not only makes the rich richer but also the poor poorer.
We recognise that the international tax reform agenda has advanced significantly over the past decade. We also recognise the vital role that progressive policymakers, academics, labour, and civil society have played in this agenda. While acknowledging the unfolding adoption of the OECD’s global minimum tax, we welcome the decision to begin intergovernmental negotiations on a United Nations Framework Convention on International Tax Cooperation, as well as two early protocols.
We recall the November 2024 G20 Rio de Janeiro Leaders’ Declaration and the Rio de Janeiro G20 Ministerial Declaration on International Tax Cooperation, which outlined commitments to “engage cooperatively to ensure that ultra-high-net-worth individuals are effectively taxed”, and potentially “devising anti-avoidance mechanisms, including addressing potentially harmful tax practices”.
We note that South Africa holds the G20 presidency in 2025, intending to advance the theme of “solidarity, equality, sustainability”. This presents an opportunity for South Africa to champion the progressive tax reform agenda, building on the work initiated by Brazil.
We welcome the support expressed by South Africa for the initiative on “Taxing the Super-Rich”, announced on 1 July 2025 at the Seville Platform for Action during the 4th International Conference on Financing for Development (FfD4). Particularly, we welcome the statement from the floor by the representative of the Presidency, that “South Africa, in its G20 presidency, is proud to be continuing the work started during Brazil’s Presidency, on this issue.”
We call on:
- The South African government to take a leading role in efforts to reform international corporate taxation. Through the United Nations Framework Convention on International Tax Cooperation, the government can push for ambitious protocols which can end the tax race to the bottom and combat profit shifting by multinational corporations that don’t pay their fair share.
- The South African government to champion progressive positions on international tax reform in its work as the G20 presidency, including the proposal to work towards a wealth tax on the ultra-rich, as discussed in 2024. South Africa has not only the potential to play a leading role in this, but also stands to benefit due to the reality of unprecedented inequality within this country.
- The National Treasury to take advantage of this international momentum in order to advance a progressive taxation agenda in our domestic policymaking, including working towards a wealth tax and other proposals which do not disproportionately impact working-class South Africans, unlike the Value Added Tax and other regressive measures.
This Declaration is endorsed by:
- African Monitor
- Aid Link Organization-South Sudan
- Alternative Information and Development Centre (AIDC)
- Child’s Destiny and Development Organisation (CHIDDO)
- Committee on Fiscal Studies
- COSATU
- Economic Justice Network
- Fight Inequality Alliance (FIA)
- Friedrich Ebert Stiftung South Africa
- Health Taxes Alliance South Africa
- Hope Agency for Relief and Development (HARD)
- Institute for Economic Justice (IEJ)
- International Labour, Research and Information Group (ILRIG)
- Mobilize Foundation
- Oxfam in Africa
- Oxfam South Africa
- SATAWU
- Southern and Eastern Africa Trade Information Negotiations Institute
- The Green Connection
Amaarah is a Junior Programme Officer in the Rethinking Economics for Africa project. She is currently studying towards her Masters in Applied Development Economics at Wits University. 
Dr James Musonda is the Senior Researcher on the Just Energy Transition at the IEJ. He is also the Principal Investigator for the Just Energy Transition: Localisation, Decent Work, SMMEs, and Sustainable Livelihoods project, covering South Africa, Ghana, and Kenya.
Dr Basani Baloyi is a Co-Programme Director at the IEJ. She is a feminist, development economist and activist. She gained her research experience while working on industrial policy issues in academia, at the Centre For Competition, Regulation and Economic Development (CCRED) and Corporate Strategy and Industrial Development (CSID) Unit.
Dr Andrew Bennie is Senior Researcher in Climate Policy and Food Systems at the IEJ. He has extensive background in academic and civil society research, organising, and activism. Andrew has an MA in Development and Environmental Sociology, and a PhD in Sociology on food politics, the agrarian question, and collective action in South Africa, both from the University of the Witwatersrand.
Juhi holds a Bachelor of Arts degree in International Relations and Sociology from Wits University and an Honours degree in Development Studies from the University of Cape Town. Her current research focus is on social care regimes in the South African context, with a particular focus on state responses to Early Childhood Development and Long-Term Care for older persons during the COVID-19 pandemic. Her other research areas include feminist economics, worlds of work and the care economy.
Bandile Ngidi is the Programme Officer for Rethinking Economics for Africa. Bandile has previously worked at the National Minimum Wage Research Initiative and Oxfam South Africa. He holds a Masters in Development Theory and Policy from Wits University. He joined the IEJ in August 2018. Bandile is currently working on incubating the Rethinking Economics for Africa movement (working with students, academics and broader civil society). 
Liso Mdutyana has a BCom in Philosophy and Economics, an Honours in Applied Development Economics, and a Masters in Applied Development Economics from Wits University. His areas of interest include political economy, labour markets, technology and work, and industrial policy. Through his work Liso aims to show the possibility and necessity of economic development that prioritises human wellbeing for everyone.
Joan Stott holds a Bachelor of Business Science in Economics and a Master’s in Economics from Rhodes University. She brings to the IEJ a wealth of experience in public finance management, policy development, institutional capacity-building, and advancing socioeconomic and fiscal justice.
Siyanda Baduza is a Junior Basic Income Researcher at IEJ. He holds a BSc in Economics and Mathematics, an Honours degree in Applied Development Economics, and is currently completing a Master’s degree in Applied Development Economics at the University of the Witwatersrand. Siyanda’s research focuses on the impacts of social grants on wellbeing, with a particular focus on the gendered dynamics of this impact. His interests include applied micro-economics, policy impact evaluation, labour markets, gender economics, and political economy. He is passionate about translating economic research into impactful policy.
Shikwane is a Junior Programme Officer at IEJ focusing on civil society support and global governance in the G20. He has a background in legal compliance, IT contracting and student activism. He holds degrees in Political Studies and International Relations, as well as an LLB, from the University of the Witwatersrand.
Dr Tsega is a Senior Researcher focusing on Women’s Economic Empowerment within the G20. She examines gender equity in economic policy, with expertise in food systems and small enterprise development. She holds a PhD in development studies from the University of the Western Cape, an MA in Development Economics, and degrees in Development Studies and Economics from UNISA and Addis Ababa University.
Nerissa is a G20 Junior Researcher at IEJ, focusing on advancing civil society priorities within the G20 framework. She bridges data, research, and policy to advance inclusive economic frameworks. She is completing a Master’s in Data Science (e-Science) at the University of the Witwatersrand, and holds Honours and Bachelor’s Degrees in International Relations with distinction. She has worked as a Research Fellow at SAIIA and a Visiting Research Fellow at Ipea in Brazil.
Dr Mzwanele is a Senior Researcher supporting South Africa’s G20 Sherpa with policy research. He holds a PhD in Economics from the University of Birmingham and an MSc from the University of the Witwatersrand. His work covers open macroeconomics, trade, finance, and higher education policy, and he has published widely on inequality, unemployment, household debt and higher education curriculum reform.
Kamal is the Project Lead for IEJ’s G20 work, focusing on sovereign debt and development finance. He holds a BComm (Hons) in Applied Development Economics from the University of the Witwatersrand and an Erasmus Mundus Joint Masters in Economic Policies for the Global Transition. He has worked with SCIS, UNCTAD and co-founded Rethinking Economics for Africa.