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The Corporate Tax Haven Index is an example of team work. We are listing here those individuals who were closely involved in the design and research around the CTHI 2019. Ultimately, the full Tax Justice Network team is feeding into the CTHI research. Furthermore, a number of external researchers have been involved in creating the CTHI.

Markus Meinzer, CTHI Coordinator

Markus Meinzer is a senior analyst and director of the Tax Justice Network (TJN) and was the lead researcher on the FSI. He authored the book "Tax Haven Germany" ("Steueroase Deutschland"), published in 2015 at C.H. Beck, and is the Tax Justice Network's principal investigator on the EU research project  "Combatting Fiscal Fraud and Empowering Regulator" (COFFERS, Horizon 2020). He studied development economics as a component of his political science degree at the Free University of Berlin, and was an exchange student at the University of Sussex (UK). At and @markusmeinzer.

Moran Harari, CTHI Deputy Coordinator

Moran Harari is a researcher for the Tax Justice Network (TJN), and is also the director of Tax Justice Network Israel (TJN IL) which is based at the College of Law and Business in Ramat-Gan. Moran completed her LL.B at the Hebrew University of Jerusalem, and her LL.M in human rights law at University College London (UCL). She worked for several years as a tax lawyer in Tel Aviv, and has worked in the Corporate Social Responsibility field both in London and Israel.

Rest of the team in alphabetical order

Mark Bou Mansour

Mark Bou Mansour is the communications coordinator at the Tax Justice Network, delivering the organisation’s communication outputs across various digital and traditional channels. Prior to joining the Tax Justice Network, Mark worked in communication roles in various national and international non-profits based in the UK. Mark received a post-graduate degree from the University of Sussex after completing his graduate degree at the American University of Beirut.

John Christensen

John Christensen is an economist and forensic auditor. He is currently the chair of the Tax Justice Network, which he co-founded. He is a former economic adviser to government of Jersey. In addition to his work with the Tax Justice Network he is a board member of Tax Inspectors Without Borders @TIWB_news. He has been described by the Guardian as “the unlikely figurehead of a worldwide campaign against tax avoidance.” His research on offshore finance has been widely published in books and featured in a number of TV and film documentaries.

Alex Cobham

Alex Cobham is an economist and chief executive of the Tax Justice Network. He is also a founding member of the steering group of the Independent Commission for the Reform of International Corporate Taxation, and of the technical advisory group for the Fair Tax Mark. His research focuses on the scale and development impact of tax avoidance and tax evasion, and on inequalities. A new book, The Uncounted, will be published in December 2019.

Maïmouna Diakité

Maïmouna Diakité is the Tax Justice Network’s Francophone African Hub Researcher. Based in Dakar, Senegal, she works on the Tax Justice Network’s Financial Secrecy Index and Corporate Tax Haven Index projects. A PhD Candidate in Economics at CERDI (University of Clermont Auvergne, France), she specialises in fiscal affairs and applied econometrics. Before joining the Tax Justice Network, she gained experience in domestic revenue mobilisation in developing countries (in the areas of tax harmonisation, efficiency of VAT systems and taxation of extractive industries revenue) at the Commission of West African Economic and Monetary Union, the Tax Policy Division of the International Monetary Fund and more recently as a Consultant Economist for the World Bank.

Rachel Etter-Phoya

Rachel Etter-Phoya is the Tax Justice Network's Anglophone African Hub Researcher. Based in Lilongwe, Malawi, she works on the Tax Justice Network’s Financial Secrecy and Tax Advocacy in Africa (FASTA) project. Before joining the Tax Justice Network, Rachel supported the Natural Resources Justice Network and Publish What You Pay Malawi. Rachel has also worked as a Senior Revenue Specialist in Malawi’s Ministry of Natural Resources, Energy and Mining, and has consulted with a number of organisations engaged in open data, anti-corruption and the extractive industries, including the Open Society Initiative of Southern Africa, OpenOil, Open Knowledge International, and Resources for Development.

Andres Knobel

Andres Knobel is a researcher for the Tax Justice Network (TJN). He studied Law at the University of Buenos Aires and was an exchange student at Columbia University in New York. He completed his Master’s degree in Law and Economics at Di Tella University, focusing on tax law and public policy. His work focuses on beneficial ownership, offshore trusts and automatic exchange of banking information.

Shanna Lima

Shanna is a researcher at the Tax Justice Network’s Financial Secrecy and Tax Advocacy in Latin America (FASTLA) project. She holds master’s degrees in Development Studies from the Institute of Development Studies (IDS) at the University of Sussex and in Economics from the Federal University of Rio de Janeiro (UFRJ). Before joining the Tax Justice Network, Shanna worked for several years as an account manager at the Brazilian Development Bank.

Lucas Milan

Lucas Millán is a researcher for the Tax Justice Network’s Financial Secrecy Index and Corporate Tax Haven Index. He studied in France and the United States, completing Bachelors’ degrees at Pierre et Marie Curie and Panthéon-Assas universities, followed by Masters degrees at Paris-Sorbonne and Boston universities. His academic path has taken him from mathematics and law, to international relations, and finally to tax law and policy. During his training, Lucas has also become familiar with the R programming language. In close collaboration with other members of the Tax Justice Network team, he researches technical aspects of corporate tax evasion, breaking the veil of legal complexity to address damaging tax policies promoted around the world.

Nicholas Shaxson

Nicholas Shaxson is a journalist who works part-time for the Tax Justice Network. He is author of the book Poisoned Wells about the oil industry in Africa, published in 2007; the more recent Treasure Islands, published in 2011 in 10 languages, and The Finance Curse, published in 2018. 

External Researchers 

Leyla Ates

Leyla Ates graduated from the Istanbul University Faculty of Law, Turkey. She holds an LL.M. and a Ph.D. on tax law from the Marmara University, Turkey. She also received an LL.M. degree from the University of Wisconsin Law School, the United States. She is currently a Professor of Tax Law at the Altinbas University Law School, Turkey. Her research interests are in the area of income taxation, international taxation and tax policy.

Burçak Bal Yalçın

Burçak Bal Yalçın graduated from the Ankara University Faculty of Law, Turkey. She holds an LL.M on administrative law from the Ankara University. She is currently a PHD candidate at the Ankara University and works as a research assistant at the Altinbas University Law School, Turkey.

Petr Janský

Petr Janský is an economist specialising in public finance and international and development economics. He works as an assistant professor at Charles University in Prague and a researcher at the Czech Academy of Sciences. He publishes his research findings in academic journals as well as advising policy makers. In his research on illicit financial flows' impact on lower-income countries, he has collaborated with international organisations such as the Center for Global Development, Oxfam and Christian Aid.

Mustapha Ndajiwo

Mustapha is a researcher and a tax expert. Before joining the Tax Justice Network, he worked as a tax official at the Federal Inland Revenue Service of Nigeria for over seven years. He is experienced in tax audit, taxpayer education and tax policy analysis. Mustapha holds a BSc in Economics and a Masters in Tax Policy and Tax Administration, and is currently a PhD Candidate at the University of South Africa. Mustapha is also a member of the BEPS Monitoring Group, the Chartered Institute of Taxation of Nigeria and the Nigerian Tax Research Network.

Miroslav Palanský

Miroslav Palanský is a Ph.D. candidate in Economics at Charles University in Prague. His research interests include topics in public finance, taxation, political economy and development economics. He holds Master's degrees in Economics from Charles University and in Econometrics from Aix-Marseille School of Economics. Apart from his academic research on international corporate tax avoidance, he works on political finance at EconLab, a Prague-based non-profit organization. 


Financial Support

We are very grateful for the financial support that made available this project, chief among which was funding from the European Union’s Horizon 2020 research and innovation programme under grant agreement No 727145. Check out



Research Support

We organised two CTHI workshops to discuss with experts about the CTHI indicators and methodology, receiving great feedback and contributions:

-CTHI Workshop in Lima on June 12, 2018 as a side meeting of TJN's annual conference co-hosted with Latindadd in Lima, Peru on June 13-14, 2019; and

-CTHI Workshop in Morocco on September 12, 2018 as a side meeting of the 4th annual Africa Tax Research Network (ATRN) Congress.


Data about the presence of multinational companies provided by Corplink.

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