Policy Briefs

Policy Briefs form the core of our research agenda. They address urgent policy problems and potential solutions, providing historical context and socio-legal analysis to buttress their recommendations. We welcome comments from readers, conveyed directly to us or to the authors.

Our policy briefs take a tax focus and are peer reviewed. They are published by the University of Nairobi and recently publications are available here (click on the link): University of Nairobi Research Archive: Faculty of Law Policy Briefs

We invite authors to write policy briefs that cover any one of the following tax themes:

  • Base Erosion and Profit Shifting
  • Environmental Taxation
  • Extractives Industries Taxation
  • Negotiating Bilateral Tax Treaties
  • Tax Consequences of Digitalised Economy
  • Tax, Trade and Investment Treaties
  • Taxation and the SDGs
  • Taxation of Government-to-Government Aid Projects
  • Transfer Pricing
  • UN Model Convention

In writing their policy briefs, authors should:

  1. Provide a framework to enhance and promote international tax cooperation among national tax authorities

  2. Consider how new and emerging issues can affect international cooperation in tax matters related to the specific theme and suggest appropriate recommendations

  3. Make recommendations on capacity building giving special attention to African countries, and

  4. Contribute to the development of SDG oriented fiscal policies to raise revenue to finance sustainable and inclusive development, reduce inequality and promote inclusive growth.

Instructions:

Authors are invited to write a 3–5-page Policy Brief on any one of the suggested tax themes. Authors must abide by the following guidelines:

▪  Title must make reference to the tax theme.

▪  Provide a 300 words summary explaining the UNTC tax theme covered, its contribution to the development of SDG oriented fiscal policies, a brief review of the feasibility of recommendations made by the UNTC and proposals made in the policy brief and their intended impact

▪  Discussion section must reference the literature focusing on the theme chosen, critiques, African perspectives and proposals covering (where relevant):

  • Make recommendations on capacity building giving special attention to African countries, and
  • Contribute to the development of SDG oriented fiscal policies to raise revenue to finance sustainable and inclusive development, reduce inequality and promote inclusive growth

▪  A conclusion suggesting next steps for capacity building or advocacy

▪  The Policy Brief must be written in Times New Roman, font size 12, 1.15 spacing and all references must be captured in footnotes.

 

Commitment to Financial Integrity and Anti Illicit Finance Practices

The Committee on Fiscal Studies is committed to the highest standards of integrity and ethical conduct. We maintain a zero-tolerance policy towards corruption, illicit financial flows, money laundering, bribery, and related financial misconduct. All individuals associated with our work, whether as staff, interns, consultants, or partners are expected to uphold these principles without exception. We wish to make clear that our institution does not knowingly engage with or provide platforms to individuals involved in corrupt practices, fraudulent activities, or violations of financial integrity standards. We categorically dissociate ourselves from any such conduct. We implement enhanced due diligence protocols for all prospective team members, including comprehensive background screening and verification of professional conduct. These measures apply across all roles and engagement types. Our work in fiscal governance, tax policy, and public finance demands unwavering commitment to legitimacy and transparency. We take this responsibility to our stakeholders, the organisations we serve, and the broader development community with utmost seriousness.