The taxation, capital and development research network

Research on taxation has developed at a rapid pace. From being an issue of concern to a select group of economists, the field has evolved to include social and political perspectives, and the crucial role of taxation in state building. The aims of the TaxCapDev network are thus (i) to facilitate knowledge-based exchange between different types of stakeholders, and (ii) to collect and disseminate different perspectives from the research frontier and public debate to stakeholders in an accessible way. In this way, the network will continue to contribute to mutual improvements of research, policy and citizen engagement within the topic of taxation and capital flight. The purpose of the third phase of the network is therefore to continue to facilitate interaction across academic and geographical boundaries and bring together researchers, policymakers and civil society working on issues related to taxation and capital flows in developing countries, with a particular focus on Sub-Saharan Africa. Through the organisation of seminars, conferences, panel debates, pod-casts and publishing condensed and accessible research briefs and blog posts, the network aims to facilitate discussions and exchange of experiences, with the goal of creating and sharing knowledge to strengthen domestic resource mobilisation in developing countries, and contribute to the shaping of new international research agendas. To achieve its objectives, the network will continue to be organised between NUPI (Research Professor Morten Bøås), CMI (Research Professor Odd-Helge Fjeldstad) and Tax Justice Network-Norway (CEO Sigrid Klæboe Jacobsen) with satellites to other research environments in Norway that conducts research on the relationship between taxation, capital flight, and development. In Africa the following institutions will be affiliated with the network: AGRA (Burkina Faso, Côte d’Ivoire, Mali, Niger and Senegal), ATI (South Africa), and Mzumbe University Dar es Salaam College (Tanzania).

Mobilising domestic revenue is crucial for a government’s ability to make investments that foster social and economic development and is an integral part of the Sustainable Development Goals. Taxation is therefore recognised as a key component in state building by providing the resources needed to fund core state activities as well as constituting the foundation of a social contract between citizens and the state. As a consequence of the Covid-19 pandemic, taxation has become an even more important, but also more challenging issue for African and other developing country governments. How to improve taxation and prevent illicit capital flows are therefore questions of great importance as the answers can shape the policies needed to spur sustainable growth. If this is to happen, knowledge sharing, discussions, and interactions between different types of stakeholders is needed. The purpose of the third phase of the TaxCapDev network is to facilitate such interaction and continue to bring together researchers, policymakers and civil society working on issues related to taxation and capital flows in developing countries, with a particular focus on Sub-Saharan Africa (SSA). Through the organisation of seminars/webinars, conferences, workshops, panel debates, pod-casts and by publishing condensed and accessible research briefs and blog posts, the network aims to facilitate discussions and exchange of experiences, with the goal of creating and sharing knowledge to strengthen domestic revenue mobilisation in developing countries, and also to contribute to the shaping of new international research agendas.