This is an ongoing research project, which aims to explore the effectiveness of international capacity building support related to combatting international tax evasion.
Donors have become increasingly involved in capacity building for international taxation, particularly with regards to transfer pricing and the extractive sector. However, it is not clear how beneficial focusing on these sources of revenue losses is compared to other domestic revenue mobilisation challenges, because it is extremely difficult to build sustained capacity in international taxation.
This not only because it requires training in specialised auditing techniques, but also because these skills are very valuable, and can be difficult for governments to retain staff members once they are trained. Thus, capacity building in international taxation holds the risk that governments will end up subsidising the private sector.
The research team comprise:
- Rhiannon McCluskey, ICTD Research Assistant
- Dr. Wilson Prichard, Research Director.
The research will be conducted in Sierra Leone, Tanzania, Kenya and Senegal (or Cameroon), after which an ICTD Working Paper on the same will be published.
For more information contact Zilper Audi, Adam Randon or the programme lead Rhiannon McCluskey.