Skip to content
NUPI skole

Program

The TaxCapDev network

Themes

  • International economics
  • Foreign policy
  • Africa
  • The EU

Events

30. Aug 2022
13:30 - 15:00
NUPI
English
Fragile states and taxation: Evidence from Afghanistan, Liberia, and the Sahel
31. May 2021
16:00 - 17:00
Zoom
English
When ‘Pockets of effectiveness’ matter politically: Extractive industry regulation and taxation in Uganda and Tanzania
8. Jun 2022
16:00 - 17:30
NUPI
English
Book talk: Roadblock politics – The origin of Violence in Central Africa
9. Sep 2021
16:00 - 17:15
Microsoft Teams
English
Long-term effects of the COVID-19 pandemic on domestic resource mobilisation in sub-Saharan Africa
12. Apr 2021
16:00 - 17:00
Zoom
English
Informal elites as local bureaucrats: Why working as a tax collector increases the local accountability of city chiefs in Congo
8. Mar 2021
16:00 - 17:00
Zoom
English
Electronic Payment Technology and Tax Capacity: Evidence from Uruguay’s Financial Inclusion Reform
8. Feb 2021
16:00 - 17:00
Zoom
English
Tax compliance, culture and local institutions: The legacy of pre-colonial centralization in Uganda
14. Dec 2020
16:00 - 17:00
Zoom
English
Social norms, pressures and corruption in tax administration
25. Nov 2020
14:00 - 15:15
Webinar
English
Building Tax Systems in Fragile States
16. Nov 2020
16:00 - 17:00
Webinar - Zoom
English
Improving tax compliance and revenue collection: Evidence from Uganda
6. Nov 2018
10:00 - 17:00
Forskningsparken, Oslo
English
The New Politics of Development: Fragility, Taxation and State-building
3. Apr 2017
13:00 - 14:30
NUPI
English
Armed groups tax collectives in DR Congo
20. Nov 2016
10:00 - 17:00
Bergen
English
The SkattJakt conference 2016
6. Jun 2016
15:00 - 16:30
C.J. Hambros plass 2 D
English
The mineral sector in Northern Kivu, the Democratic Republic of Congo (DRC): Opportunities and challenges
2. Jun 2016
11:00 - 13:00
C.J. Hambros plass 2 D
English
Does global activism affect public debate around conflict minerals? The case of Congo
10. Feb 2016
14:00 - 16:00
NUPI
English
STEAL Final Seminar: Global Wealth Chains and Tax Evasion
20. Jan 2016
15:00 - 17:00
NUPI
English
Does democratisation foster effective taxation? Evidence from Benin
10. May 2021
16:00 - 17:00
Zoom
English
Informal taxation and community-driven development: Evidence from south-central Somalia
27. Oct 2015
NUPI
English
Boko Haram – funds and logistics

Domestic revenue mobilisation (DRM) 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 (SDGs). Taxation also plays a crucial role 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.

How to improve taxation and prevent illicit capital flows are 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 are needed.

The purpose of the TaxCapDev network is to facilitate such interaction by bringing 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, 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 DRM in developing countries and contribute to the shaping of new international research agendas.

Coordinating institutions and leadership

Recent publications

Fjeldstad & Therkildsen (2020) Implications of the Covid-19 pandemic for revenue generation in poor African countries. DIIS Working Paper - Implications of the Covid-19 pandemic - Pdf

The pandemic talks

The pandemic talks are the TaxCapDev-network's film series about the financial and tax consequences of COVID-19. Her you meet researchers from Norway and Africa.

Episode 1: Kenya

Episode 2: Nigeria

Episode 3: Senegal

The Norwegian magazine Bistandsaktuelt, covering aid and international development, wrote about The pandemic talks in january 2021: Read the Norwegian article here.

Contact information:

Research assistant for the SkattJakt/TaxCapDev network is Viljar Haavik.

Articles

Articles
News
Articles
News

Tax for Development Webinar Series Presenting the TaxCapDev-Network

Taxation is the key to state-building and the pathway out of fragility. An important theme forming the basis for the TaxCapDev-network. 

  • International economics
  • Europe
  • Africa
  • Fragile states
Articles
News
Articles
News

Did British colonial rule in Africa foster a legacy of corruption among local elites?

The empowerment of chiefs during colonial rule fostered a legacy of corruption more potent than the formal legal system left behind by the colonisers.

  • Development policy
  • Africa
Articles
News
Articles
News

Corruption in customs: Time for a new approach

Customs are often perceived as one of the most corrupt institutions in developing countries. Though difficult and complex, fighting corruption in customs is possible but requires an approach that is less centered on transposition of norms and practices from developed countries. 

  • International economics
  • Trade
  • Fragile states
Articles
News
Articles
News

Tax for Development Webinar Series

A new webinar series featuring ongoing research and initiatives to strengthen domestic revenue mobilisation in developing countries, with a focus on sub-Saharan Africa.

  • International economics
  • Globalisation
  • Africa
Articles
News
Articles
News

Africa, Tax and the Digital Economy

Are the giant tech companies paying their fair share of taxes? Challenges facing African countries in the digital economy. 

  • International economics
  • Economic growth
  • Globalisation
  • Development policy
  • Africa
  • Fragile states
Articles
Analysis
Articles
Analysis

Tax and fragile states: Challenges for Norwegian development assistance

States need revenue to function and an efficient tax system plays an important role. Can Norwegian development assistance contribute to this? 

  • International economics
  • Economic growth
  • Development policy
  • Africa
  • South and Central America
  • Fragile states
  • Nation-building
  • Governance
  • International organizations
Articles
Analysis
Articles
Analysis

Taxation and tax reform in Africa

Lessons from and for Tanzania 

  • International economics
  • International investments
  • Globalisation
  • Development policy
  • Africa
  • Governance
Articles
News
Articles
News

Information worth killing for

What is the role of investigative journalism in unveiling financial secrecy? 

  • International economics
  • International investments
  • Globalisation
  • Human rights
  • Governance

Is taxation the new politics of development?

According to scholars in the field of development studies, taxation might be the missing piece to the puzzle of peace- and state-building.

  • International economics
  • Development policy
  • Africa
  • Fragile states
News
News

ANALYSIS: Kurdish State-building and the Struggle for Natural Resources in Iraq

What role do taxation and natural resource management have in Kurdish state-building?

  • Development policy
  • The Middle East and North Africa
  • Conflict
News
News

Transboundary collaboration on conservation and natural resources in East Africa

How can transboundary collaboration on conservation and the management of natural resources transform a zone of war into more peaceful coexistence? The case of Uganda-Rwanda-DR Congo holds some promise.

  • Development policy
  • Africa
  • Conflict
The image shows a baby and a mother mountain gorilla
News
News

Tax is the new gender issue

Increasing attention has been given to the way tax regimes affect women’s lives. Not only is capital flight now considered in a human rights perspective, taxation policies are also becoming relevant for gender equality issues and women’s rights.

  • International economics
  • Economic growth
  • Development policy
  • Africa
  • South and Central America
News
News

BOOK: Taxing Africa: Coercion, Reform and Development

New book on Taxation in Africa by Mick Moore (ICTD), Wilson Prichard (ICTD) and Odd-Helge Fjeldstad (CMI). 

  • International economics
  • Economic growth
  • Development policy
  • Africa
News
News

The challenges of illicit economies and financial flows

– Illicit economies pitch the advantages of borderless transport, communications and financial flows against legal systems that remain bound by the confines of the Westphalian nation state. What to do? 

  • Economic growth
  • Development policy
  • Africa
  • Asia
News
News

REPORT: Building tax systems in fragile states

New report from the TaxCapDev network recommends nine entry points for Norwegian support to taxation in fragile states. 

  • International economics
  • Economic growth
  • Development policy
  • Foreign policy
  • The Middle East and North Africa
  • Africa
  • Asia
News
News

Book launch: Perspectives on international taxation and capital flight from Africa

- How does the international tax system affect domestic revenue systems in Africa? New book from TaxCapDev Network launched in Norway

  • International economics
  • Economic growth
  • Development policy
  • Foreign policy
  • Africa
  • Governance
News
News

New book: Perspectives on international taxation and capital flight from Africa

New book from the TaxCapDev-network. 

News
News

The challenge of taxation in African countries

Tax is the key to development, but African countries are facing several domestic as well as international challenges. What may be the solutions? This was the main question discussed among leading researchers at the plenary session in Bergen in August. 

  • International economics
  • Economic growth
  • Development policy
  • Africa
  • Governance
  • International organizations
News
News

Global tax justice at crossroads

In a world of Trump and Brexit – who makes international tax policy?  

  • Development policy
  • Regions
  • International organizations
  • The EU
  • United Nations
News
News

How to stop illicit financial flows

Tax evasion and terror financing are among the issues that make up illicit financial flows. 

  • Terrorism and extremism
  • Development policy
  • International organizations
chatham house
News
News

Expanding the Hunt on Tax Evasion

The TaxCapDev network is extending this spring.

  • International economics
  • Development policy
  • Africa
  • Governance
  • International organizations
News
News

“Survival of the Richest”

New report evaluates Norway’s effort to curtail tax evasion: acceptable work in some areas, but completely fails in the field of tax treaties.  – Norwegian tax treaties are directly harmful to developing countries, according to the report from Eurodad.

  • International economics
  • Economic growth
  • Trade
  • Development policy
  • Africa
  • Asia
  • Governance
  • International organizations
News
News

New Tax Haven in Nairobi?

Will the establishment of the new International Financial Centre in Nairobi (NIFC) be the key to the development of Kenya’s economy, or will it turn out to be just another tax haven?

  • International economics
  • Economic growth
  • Development policy
  • Africa
News
News

Developing countries are worlds net creditors

Developing countries have effectively served as net-creditors to the rest of the world with tax havens playing a major role in the flight of unrecorded capital, according to a new report from research project in the SkattJakt -network.

  • International economics
  • Economic growth
  • Development policy
  • Africa
News
News

Lifting the Veil of Secrecy - Tax Havens and Developing countries

Tax havens and developing countries – How do we curtail the increasing illicit financial flow from developing countries and which consequences do we see? Leading researchers and experts met in Bergen 21-22 November to discuss and present state-of-the-art research. 

  • International economics
  • Economic growth
  • Development policy
  • Diplomacy
  • Africa
  • Governance
  • International organizations

New publications

Publications
Publications
Report

Building tax systems in fragile states. Challenges, achievements and policy recommendations

This report systematises and analyses existing knowledge on taxation in fragile states. Efforts to support domestic revenue mobilisation in conflict situations require a different approach and other means than in the more stable developing countries. On that basis, the study discusses possible entry points for Norwegian support to domestic revenue mobilisation in ways that may contribute to strengthen state-building and improve government legitimacy. Complexity, limited experience and security concerns suggest that one should be cautious to adopt bilateral technical assistance programmes of the kind implemented in other developing countries. Instead, the study argues in favour of engagement via multilateral institutions, including multi-donor trust funds and other forms of pooled resources. The report recommends nine entry points for Norwegian support to taxation in fragile states: 1. Do no harm 2. Safeguard donor coordination, but ensure a certain humility 3. Support customs administration 4. Capacitate management and taxation of natural resources 5. Support the United Nations Tax Committee 6. Improve taxpayer-tax administration relations 7. Remember the sub-national tax system 8. Support civil based organisations 9. Develop research capacity

  • Economic growth
  • Development policy
  • Africa
  • Asia
  • Economic growth
  • Development policy
  • Africa
  • Asia
Publications
Publications
Scientific article

Global wealth chains in the international political economy

This work is funded by the ‘Systems of Tax Evasion and Laundering: Locating Global Wealth Chains in the International Political Economy’(STEAL 2012-15) project funded by the TaxCapDev program under the Research Council of Norway (#212210/H30), and based at the Norwegian Institute of International Affairs.

  • International economics
  • Governance
  • International economics
  • Governance

Projects

Research Project
2011 - 2015 (Completed)

Systems of Tax Evasion and Laundering (STEAL)

The project seeks to identify Global Wealth Chains that are the articulation of organized activities between individuals or international entities, developed countries, developing countries, and tax h...

  • International economics
  • International economics
Research Project
2014 - 2017 (Completed)

Follow the money: the role of cross-border networks in natural resource extraction, stolen assets recovery, and tax havens and the regulation of cross-border capital flows from extractive industry in East Africa (FOLLOW)

The project will examine the formal and informal regulation of cross border flows of natural resource wealth, with a particular emphasis on the crossborder networks that are at the heart of much of th...

  • International economics
  • Development policy
  • Africa
  • Conflict
  • Governance
  • International economics
  • Development policy
  • Africa
  • Conflict
  • Governance

Themes

  • International economics
  • Foreign policy
  • Africa
  • The EU

Events

30. Aug 2022
13:30 - 15:00
NUPI
English
Fragile states and taxation: Evidence from Afghanistan, Liberia, and the Sahel
31. May 2021
16:00 - 17:00
Zoom
English
When ‘Pockets of effectiveness’ matter politically: Extractive industry regulation and taxation in Uganda and Tanzania
8. Jun 2022
16:00 - 17:30
NUPI
English
Book talk: Roadblock politics – The origin of Violence in Central Africa
9. Sep 2021
16:00 - 17:15
Microsoft Teams
English
Long-term effects of the COVID-19 pandemic on domestic resource mobilisation in sub-Saharan Africa
12. Apr 2021
16:00 - 17:00
Zoom
English
Informal elites as local bureaucrats: Why working as a tax collector increases the local accountability of city chiefs in Congo
8. Mar 2021
16:00 - 17:00
Zoom
English
Electronic Payment Technology and Tax Capacity: Evidence from Uruguay’s Financial Inclusion Reform
8. Feb 2021
16:00 - 17:00
Zoom
English
Tax compliance, culture and local institutions: The legacy of pre-colonial centralization in Uganda
14. Dec 2020
16:00 - 17:00
Zoom
English
Social norms, pressures and corruption in tax administration
25. Nov 2020
14:00 - 15:15
Webinar
English
Building Tax Systems in Fragile States
16. Nov 2020
16:00 - 17:00
Webinar - Zoom
English
Improving tax compliance and revenue collection: Evidence from Uganda
6. Nov 2018
10:00 - 17:00
Forskningsparken, Oslo
English
The New Politics of Development: Fragility, Taxation and State-building
3. Apr 2017
13:00 - 14:30
NUPI
English
Armed groups tax collectives in DR Congo
20. Nov 2016
10:00 - 17:00
Bergen
English
The SkattJakt conference 2016
6. Jun 2016
15:00 - 16:30
C.J. Hambros plass 2 D
English
The mineral sector in Northern Kivu, the Democratic Republic of Congo (DRC): Opportunities and challenges
2. Jun 2016
11:00 - 13:00
C.J. Hambros plass 2 D
English
Does global activism affect public debate around conflict minerals? The case of Congo
10. Feb 2016
14:00 - 16:00
NUPI
English
STEAL Final Seminar: Global Wealth Chains and Tax Evasion
20. Jan 2016
15:00 - 17:00
NUPI
English
Does democratisation foster effective taxation? Evidence from Benin
10. May 2021
16:00 - 17:00
Zoom
English
Informal taxation and community-driven development: Evidence from south-central Somalia
27. Oct 2015
NUPI
English
Boko Haram – funds and logistics