About Admin Data for Tax Justice
Why This Initiative Exists
Over the past decade, our work at the Tax Justice Network has increasingly relied on administrative microdata. As more tax authorities around the world began opening secure access for research, we saw how transformative these datasets can be. Specifically for our purposes, they enable analysing tax abuse patterns with a precision that no other data source can match. Each new collaboration on administrative data ‒ from corporate tax returns in South Africa to CbCR microdata in Czechia or customs records in Uganda ‒ strengthened our understanding of how tax systems function in practice, not just in theory.
At the same time, we observed striking heterogeneity in how collaborations on administrative data are organised. Some countries had well-established research protocols; others relied on informal agreements. Some projects produced major policy insights, while others stalled because teams lacked trusted partners or access to policymakers. The potential is enormous, but the pathways are uneven.
This initiative was created to address that gap. By cataloguing global research using administrative data to study tax, showcasing successful collaborations, and mapping where data access exists, we aim to make it easier for researchers and tax administrations to connect, learn from each other, and develop new projects. Our goal is not just to document past work, but to help build the next generation of evidence-based research to promote tax justice around the world.
The Tax Justice Network team
Funding and Acknowledgements
As of December 2025, this initiative does not have any institutional funders beyond in-kind contributions of the Tax Justice Network team's time. This website was constructed by Miroslav Palanský, with help from Alison Schultz, Tijmen Tuinsma, Matthew Amalitinga Abagna, Martin Kopeček, and other members of the Tax Justice Network team. The initial version of the database of academic papers was constructed by Sarai Esparza, Marina Wasden, and Siri Suvvari during their internship at Charles University in summer 2025. We also acknowledge useful discussions with many colleagues from partner institutions of the initiative.
This initiative is not a registered organization in any country; rather, it is a broad coalition of stakeholders working together to advance the use of administrative data in tax research.
We have ambitious plans for this initiative which will require large amounts of work and resources. If you are in a position to help us fund this initiative, please get in touch.
How to Use This Database
Each paper entry includes the authors, journal of publication, abstract, links to the published version, and information about the countries involved. In the future, we aim to add information on the types of administrative data used. Use the search bar to find papers by keyword, author name, or topic. Filter results by publication year, country, and topic tags to narrow down to the most relevant research for your needs.
This database is regularly updated with new research. If you know of a paper that should be included, or if you notice any errors, please let us know usingthis form. Thank you for helping us improve this database!
About the Tax Justice Network
Our History
The Tax Justice Network is an independent international network launched in 2003. Since then, we have been a pivotal player in developing the idea of tax justice and bringing it to global attention. Our core mission is to 'change the weather' on a wide range of issues related to tax, tax havens, and financial globalization, pushing for systemic change at national and international levels.
Our Approach
We are a fast-moving, expert-led activist think tank that produces rigorous, evidence-based research and hard-hitting analysis on tax policy and financial regulation. We work to promote transparency, combat tax avoidance and evasion, expose the harmful impacts of tax havens, and ensure that everyone—individuals and corporations—pays their fair share toward the societies they benefit from.
The Tax Justice Network believes our tax and financial systems are our most powerful tools for creating a just society that gives equal weight to the needs of everyone.
Connect With Us
Learn more about our work at taxjustice.net. Follow our work on social media and subscribe to our newsletter to stay informed about the latest developments in tax justice. For any feedback, please contact us at [email protected].