Rachel Etter-Phoya is Lilongwe-based Senior Researcher with the Tax Justice Network’s policy team and Research Assistant with the University of St Andrews’ Government Revenue and Development Estimations (GRADE) project. With GRADE, Rachel studies the global influences on government revenue, including tax abuse, and its impact on development and human rights, especially for children. Before this, Rachel has worked for over 10 years in Malawi, where she grew up, with the Revenue Development Foundation in the Ministry of Energy, Natural Resources and Mining, human rights organisation Citizens for Justice, Save the Children, and the German development agency’s (GIZ) public financial management programme. Rachel is an associate with Resources for Development and serves as an advisor for British government financed governance programme, Traction, implemented by Palladium in Malawi. Rachel holds a LLM in Natural Resources Law and Policy from the University of Dundee, a MSc in International Rural Development from the Royal Agricultural University, and a BA in Anthropology and English from the University of Zurich.