Mick Moore is a professorial fellow at the Institute of Development Studies at the University of Sussex in Brighton, United Kingdom, and CEO of the International Centre for Tax and Development. Wilson Prichard is assistant professor in the Department of Political Science and School of Global Affairs at the University of Toronto and research director at the International Centre for Tax and Development. Odd-Helge Fjeldstad is a senior researcher at the Chr. Michelsen Institute in Bergen, Norway, and research director at the International Center for Tax and Development.