I. Introduction

The documents in this directory explain the starting point of our research, its methods, resources scope, concepts, context and other parameters.

Important Information regarding referencing

Please note: our research project eventally publishes a larger number of interrelated papers. In order to avoid repetitions we cross-reference between papers published within different parts of our project. Here the document explaing our cross-referencing system

I. Introduction

The Introduction is composed from the first three chapters of the original Project Concept, approved and adopted in May 2013.

II. Methods, Resources & Scope

This paper 'Methods Resources & Scope' explains on 31 pages the methods used by us for collecting and verifying information and compiling our reports and documents. The paper also explains the focus and limitations of our research.

III. Cultural & working environment problems

Obviously, the context of Germany, Kenya and Zambia, where we conduct our work, is very diverging and poses a number of different problems and challenges for our research. This paper about differences in culture and working environment context informs about the problems we encountered during our working process.

IV. Concepts and Context

This major paper on 'Concepts and Context' has two goals: First, explaining the content of concepts of our research: The wealth gap, governmental dependence from external financing and poverty. Beyond that, it circumscribes contextual challenges in which taxation problems originate, most importantly global financial integration and illicit financial flows. This paper exists in three versions:

  • Short version (10 pages, 159 KB) – summarizing the most important findings
  • Simplified version (26 pages, 1 MB) – explaining in simple language the most important findings, including some quotes, graphics, tables and references
  • Technical version (ca. 210 pages) – background analysis of the problems, in part in great technical detail with a lot of material backing up our findings. In two parts: Chapters 1-4 (2,7 MB) and Chapters 5-8 (1,2 MB)

V. Existing taxation reasons and principles

The last paper contains an overview of widely shared reasons for taxation and taxation principles which underlie currently existing taxation systems and discussions.

Please note!

Until the entire project comes to its conclusion in 2016, all publications are „work in progress“. It may well be that also papers published in this sub-directory will change until we get there. This implies that we are very grateful for comments and corrections regarding the documents published. If you have any feedback for us, please contact us. Thank you very much.