ETUC develops Theory of Change for coordinated European tax advocacy

ETUC's economic committee hosted a half-day session to develop a comprehensive theory of change aimed at achieving fair tax reforms across Europe.

The European Trade Union Confederation (ETUC) convened a half-day session on June 13, 2024, with its economic committee to develop a theory of change (ToC) aimed at advocating for fair tax reforms. This session highlighted the importance of ToC as a strategic framework to enhance the effectiveness of union advocacy and ensure coordinated actions. 

This initiative comes in the context of the European Semester, an annual cycle of economic and fiscal policy coordination within the EU. By understanding and engaging with the European Semester, unions can better influence tax policies and advocate for fairer economic conditions for workers. 

The ToC is a strategic planning tool that helps unions improve the effectiveness of their advocacy and ensures coordinated actions. During the session, the committee identified the fundamental reform of Corporate Income Tax (CIT) rules as a primary objective. They then worked backward from this goal to pinpoint influential forums and impactful actions. The ongoing efforts are expected to significantly contribute to influential tax campaigns, shaping a fairer tax landscape across Europe.