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About the project

TheÌýBiscay Fiscal (Tax) Policy and the SDGsÌýproject is organised around two deceptively simple questions: How do you use fiscal policy to advance the UN Sustainable Development Goals (SDGs)? And, what would it mean to align a tax system – for the first time – with the SDGs? Over the last year, IIPP researchers have been working in close partnership with theÌýon these questions in support of their ambition to establish a world-firstÌý-oriented tax system.Ìý

Despite the urgency of the SDGs and the recognition of the importance of fiscal policies, research on SDGs and taxation have been primarily focussed on improving tax bases in low-income countries or on specific SDGs. While extremely important, this work speaks less to high-income countries that are equally bound to the SDGs and lacks a holistic perspective. Here we have great potential to not only employ taxation to raise funds, but also to build markets and direct economic activity in a greener, more just, direction.ÌýÌý

As a first output of the project, IIPP has authored aÌýPolicy ReportÌýthat lays out the design of a composite index, which would enable tax authorities in Biscay to link corporate taxation to the SDG contributions of participating firms. The Policy ReportÌýlays out the ambition, principles and design of the index. This note provides a vision for how tax authorities can work with corporations to drive more sustainable development.ÌýAs a second output of this project, IIPP has worked on a report that summarises the 28 contribution areas (CAs) developed for the Biscay Model —which compose the proposed index—to be used during a consultation process with experts and stakeholders. This document includes defined specific measures, detailed propositions for scoring and placeholder definitions of the main concepts related to the CAs.

In addition to the focused work on taxation, this work brings a wider public value lens to economic growth in the Basque region of Northern Spain. It draws on several strands of IIPP’s path-breakingÌýthought leadership and researchÌý– rethinking the role of the state, transforming institutions and rethinking the role of value and capitalism in the 21stÌýcentury. In theÌýcurrent COVID-19 landscape, this work becomes even more vital for an inclusive, green and sustainable economic recovery for the region.

Publications

Policy Reports

The Biscay Model:ÌýAligning tax policy with the United Nations Sustainable Development GoalsÌý(Authored byÌýMariana Mazzucato,ÌýKate Roll,ÌýDavid Aeron-Thomas,ÌýMartha McPhersonÌý²¹²Ô»åÌýMiren Aintzane Lorca de Urarte.)

Summary contribution areas:

The Biscay Model: Summary contribution areasÌý(Authored byÌýKate Roll,ÌýDavid Aeron-Thomas,ÌýRodrigo Echecopar,ÌýCarlotta Maucher,ÌýMiren Aintzane Lorca de Urarte)

Executive summary:

The Biscay Model:ÌýExecutive SummaryÌý(Authored byÌýKate Roll,ÌýDavid Aeron-Thomas,ÌýMiren Aintzane Lorca de Urarte)

News stories

The Biscay Model: Aligning tax policy with the United Nations sustainable development goals, 4 October 2021
IIPP develops first regional fiscal policy in alignment with UN Sustainable Development Goals,Ìý9 December 2020
Developing the first regional tax system addressing the SDGs,Ìý7 October 2020

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