Unlocking the potential of tax administrative data for tax abuse research

EVENTS
EVENTS
16 December 2025

Unlocking the potential of tax administrative data for tax abuse research

Event description

Tax abuse by multinational firms and wealthy individuals undermines state revenues, public trust, and fair competition. Despite decades of research, much of the evidence has relied on aggregated, publicly available datasets. While useful, these sources lack the granularity needed to answer core policy questions—such as which reforms deter abuse, how firms respond to enforcement, how to most efficiently identify cases for audits, and what works in practice.

Administrative micro-data—e.g. corporate tax returns, country-by-country reporting filings, information exchange data, financial transaction records—now offer a way forward. Access to such data has allowed researchers to measure tax abuse more precisely, apply causal inference methods, and evaluate policies with a level of rigor previously impossible. The same data has allowed staff from relevant government agencies to gain evidence-based insights into their work, building local capacity. Yet access remains fragmented: in some countries, collaboration depends on personal networks, in others it is facilitated by international organisations or funders, and a few have invested in dedicated secure data labs. The absence of common standards makes it harder for governments to benefit from research and for researchers to identify opportunities.

The Tax Justice Network and Skatteforsk, together with a range of partners including the EU Tax Observatory, the World Bank, the Economic Commission for Africa, ATAF, UNU-WIDER, the South Centre, Institute for Fiscal Studies, ODI Global, UNCTAD, and Charles University, are convening a workshop in Prague on 16 and 17 December 2025 to address these challenges. Our overarching objective is to create a network of stakeholders working with administrative data to strengthen the global ecosystem of research–government collaboration.

In the coming months, this effort will deliver three concrete outcomes:

1. Launch of a database of research using administrative tax data.
Compiled over recent months, the database currently covers 340+ papers by 680+ contributors across leading economics journals. It documents authors, institutions, dataset types, and countries, creating the first systematic map of the field. Beyond showcasing existing work, it will identify underexplored contexts and facilitate new collaborations. A dedicated website and a virtual launch webinar will precede the Prague meeting.

2. An in-person convening of researchers and data-providing institutions.
Around 30 researchers with hands-on experience of administrative data will convene together with around 10 staff from tax administrations and statistical offices from around the world. Together they will share lessons on data access models, anonymisation, disclosure control, and how to ensure that collaborations create value for both scholarship and policy. Networking opportunities and informal exchanges will be built into the programme.

3. A joint report setting out the state of the field and best practices.
We will jointly work on producing a report that will (i) present descriptive insights from the database of papers using administrative data, (ii) review findings where administrative data changed our understanding of tax abuse, and (iii) codify best practices for research–government partnerships. The report is intended as a reference for governments, funders, and scholars seeking to expand such collaborations.

Taken together, these outputs will not only consolidate what has been achieved so far, but also lay the foundations for a more structured, transparent, and inclusive global infrastructure for research using administrative tax data.

Call for submissions

The open call for submissions is now closed (the deadline was 22 October 2025).

Join the network

The Prague workshop is designed as a focused event with tangible outputs, but it also represents a first step toward a broader ambition: building a sustained global network linking researchers and government agencies around unlocking the potential of using administrative tax data. By systematising knowledge, creating reference resources, and codifying best practices, we aim to lower entry barriers for new collaborations and ultimately work towards a more formal infrastructure—one that ensures administrative data are used safely, rigorously, and consistently to generate insights that strengthen tax systems and democratic governance. The Prague meeting will be followed by a second event planned for Q2/2026 in Accra, Ghana. If you would like to stay updated about the network’s activities, please let us know at [email protected] and we will include you in the mailing list.

Details of the workshop

Dates: 16–17 December 2025

Location: Prague, Czechia, Charles University

Attendance: In-person only

Deadline for submissions: 23:59 GMT, 22 October 2025

Local organiser: Miroslav Palanský, Head of Research, Tax Justice Network, contact: [email protected]

Partners of the network