Tax Justice Network
Independent advocacy and research network campaigning for greater tax transparency and a fairer international tax system.
Last updated November 4, 2026
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Overview
The Tax Justice Network (TJN) is a United Kingdom-based independent advocacy and research organization focused on the social, economic, and political consequences of tax avoidance, tax competition, tax evasion, and financial secrecy. It works through research, public campaigning, policy analysis, media engagement, and collaboration with civil-society organizations concerned about the effects of tax havens and opaque cross-border finance. The network emerged in 2003 from cooperation among researchers, campaigners, and specialists in taxation and offshore finance. Its work argues that weaknesses in international tax rules allow multinational companies and wealthy individuals to shift profits or assets across borders, reducing tax revenues available to governments and placing a disproportionate burden on less mobile taxpayers. TJN generally presents tax justice as an issue connected not only to public finance, but also to inequality, democratic accountability, development, and the capacity of states to provide public services. A major part of TJN's output is quantitative research estimating the scale of revenue losses associated with corporate tax avoidance and offshore wealth. In 2012, the organization published research on wealthy individuals' offshore assets, estimating that at least $21 trillion, and potentially as much as $32 trillion, could be held in secretive tax-haven jurisdictions. The study argued that the resulting loss of tax revenue could be very substantial. TJN also assessed corporate tax avoidance and reported an estimate of approximately $660 billion in avoided corporate tax in 2012, while emphasizing the uncertainty inherent in measuring hidden or shifted activity. The organization has followed international tax-policy initiatives including the Organisation for Economic Co-operation and Development's Base Erosion and Profit Shifting project. It has argued that reforms should address both the rules governing multinational enterprises and the secrecy infrastructure that makes avoidance and evasion difficult to detect. TJN's research and commentary have been used in debates over beneficial-ownership registers, automatic exchange of financial information, country-by-country reporting, corporate tax competition, and the responsibilities of financial centres. TJN is best known for two recurring measurement projects. The Financial Secrecy Index evaluates jurisdictions according to qualitative indicators of financial secrecy and combines those results with measures of the scale of relevant financial activity. The Corporate Tax Haven Index examines the rules and practices that enable corporate tax avoidance, combining a jurisdictional assessment with an indicator of the jurisdiction's global economic significance. These indexes are designed to shift attention from the behavior of individual taxpayers toward the role of jurisdictions, legal systems, financial institutions, and multinational structures. In 2020, TJN began publishing The State of Tax Justice, an annual assessment of global tax abuse and associated revenue losses. The reports have become a central vehicle for the organization's public advocacy and are widely cited in discussions of international tax reform. The 2020 edition estimated that tax abuse cost countries hundreds of billions of dollars annually. Subsequent editions have continued to examine corporate tax abuse, offshore wealth, and the distributional effects of international tax rules. John Christensen served as founding director and chief executive from 2003 to 2016 and later chaired the board until 2021. Alex Cobham became chief executive in 2016. Richard Murphy was a co-founder and served as research director during the organization's early years. TJN also works with and publishes contributions from researchers and campaigners specializing in accounting, law, development, offshore finance, and public policy. It has received positive external assessments for the transparency of its funding and has participated in policy hearings, including appearances by its experts before the Finance Committee of the German Bundestag in 2016.
History
The Tax Justice Network was established in 2003 by a coalition of researchers and activists concerned about the expansion of offshore finance, tax competition, and the ability of wealthy individuals and multinational corporations to reduce tax liabilities through cross-border arrangements. Its founding perspective treated taxation as a question of public accountability and inequality rather than merely a technical matter of fiscal administration. The network's early work connected the use of tax havens with reduced public revenues, weaker democratic oversight, and development challenges. John Christensen was the organization's founding director and chief executive from 2003 to 2016. Christensen's experience and public commentary helped bring attention to the role of offshore jurisdictions and financial secrecy. Richard Murphy, a co-founder, served as research director from 2003 to 2010. During this period TJN developed a profile as a research-led advocacy body, combining policy papers and estimates of hidden wealth with campaigns for greater transparency in international finance. Contributors associated with its work have included accounting scholar Prem Sikka, activist Sony Kapoor, journalist Nicholas Shaxson, and legal scholar Sol Picciotto. TJN's research expanded from general criticism of tax havens to systematic measurement of secrecy and tax-haven activity. The Financial Secrecy Index, first published in 2009, evaluates jurisdictions using qualitative secrecy criteria and weights the results according to the scale of financial activity connected to each jurisdiction. The index has been issued on a biennial basis and has become one of the organization's most recognizable public outputs. It seeks to show that financial secrecy is not confined to small offshore islands and that major financial centres can also play an important role in facilitating opaque transactions. In 2012, TJN published research on offshore wealth held by wealthy individuals, estimating that at least $21 trillion, and potentially up to $32 trillion, might be located in secretive tax-haven jurisdictions. The organization argued that the associated loss of tax revenue could reach hundreds of billions of dollars. In the same period, it reported an estimate of approximately $660 billion in corporate tax avoided by multinational enterprises. These estimates contributed to public debate about the scale of profit shifting and the limits of national tax systems in a globalized economy, although the figures necessarily relied on methodologies for measuring activity that is partly hidden or difficult to observe directly. The network followed and commented on international reform initiatives, including the OECD's Base Erosion and Profit Shifting project. Its position has generally been that reforms should be assessed not only by their effect on formal tax rates, but also by whether they improve disclosure, identify the real owners of assets and companies, and reduce opportunities to shift profits artificially between jurisdictions. TJN has advocated measures such as country-by-country reporting, beneficial-ownership transparency, information exchange, and stronger controls on harmful tax competition. In 2016, Alex Cobham became chief executive, succeeding Christensen in the executive role. Christensen later chaired the board from 2016 through 2021. Under Cobham's leadership, TJN continued to combine research publication with international public advocacy. In 2019 it launched the Corporate Tax Haven Index, which assesses jurisdictions using a jurisdictional score and a measure of the global scale of the relevant activity. The project complements the Financial Secrecy Index by concentrating more directly on the rules and practices affecting multinational corporate taxation. In November 2020, TJN published the first State of Tax Justice report. It estimated that global tax abuse resulted in annual revenue losses of approximately $427 billion and presented the issue in terms of the effects on public budgets and social inequality. Further annual editions followed, extending the organization's comparative analysis of corporate tax abuse, offshore wealth, and international tax governance. The reports, indexes, and accompanying briefings have been used by journalists, campaigners, researchers, and policymakers examining international tax reform. TJN has also sought to demonstrate transparency in its own operations. External organizations have rated its funding disclosures favorably, including a high-transparency assessment by Transparify and an A grade from Who Funds You? The network remains an independent advocacy organization rather than a commercial tax-advisory firm or government body. Its current public identity is built around research, education, and campaigning intended to make international tax arrangements more transparent and to support a fairer distribution of tax obligations.
- 2020
The State of Tax Justice series begins
[1]TJN issued the first annual State of Tax Justice report, estimating the global fiscal cost of tax abuse.
- 2019
Corporate Tax Haven Index introduced
[1]TJN launched a biennial index focused on jurisdictions and practices that facilitate corporate tax avoidance.
- 2016
Alex Cobham becomes chief executive
[1]Cobham succeeded John Christensen as chief executive, while Christensen subsequently served as board chair.
- 2012
Offshore wealth and corporate tax research published
[1]The organization released prominent estimates concerning offshore wealth held by wealthy individuals and the scale of corporate tax avoidance by multinationals.
- 2009
First Financial Secrecy Index
[1]TJN began publishing its recurring index measuring jurisdictional secrecy and the scale of financial activity associated with each jurisdiction.
- 2003
Tax Justice Network established
[1]A coalition of researchers and activists formed TJN to address tax avoidance, tax competition, offshore finance, and financial secrecy.
Products and positioning
Independent civil-society organization combining quantitative research, policy advocacy, and public campaigning to promote tax transparency, limits on harmful tax competition, and greater accountability in cross-border finance.
Research index · 2009
Financial Secrecy Index
A biennial comparative index that evaluates jurisdictions using qualitative indicators of financial secrecy and combines those results with a measure of the scale of financial activity. It is intended to identify the jurisdictions and legal features that make it difficult for authorities and the public to understand ownership, transactions, and financial flows.
Research index · 2019
Corporate Tax Haven Index
A recurring assessment of jurisdictions that contribute to corporate tax avoidance. Its methodology combines a Haven Score based largely on tax-related criteria with a Global Scale Weight intended to reflect the significance of the jurisdiction's activities in the international economy.
Annual research report · 2020
The State of Tax Justice
An annual report series examining global tax abuse, including corporate tax avoidance and offshore wealth. The reports estimate revenue losses, compare the effects across countries, and frame international tax rules as issues involving inequality, public services, and democratic accountability.
Brand decisions
2020
Begin The State of Tax Justice report seriesProduct launchBackground
TJN wanted to present the fiscal consequences of tax abuse through a regular global assessment that connected revenue losses with inequality and public spending.
Action taken
The organization published the first State of Tax Justice report and continued the series in subsequent years.
Aftermath
The reports became a recurring reference point in public discussions of corporate tax abuse, offshore wealth, and international tax reform.
2019
Launch the Corporate Tax Haven IndexProduct launchBackground
TJN developed a complementary measure focused specifically on the rules and practices affecting multinational corporate taxation.
Action taken
It launched an index combining a jurisdictional Haven Score with a Global Scale Weight.
Aftermath
The project broadened TJN's comparative research portfolio and provided a separate framework for evaluating corporate tax-haven activity.
2009
Create the Financial Secrecy IndexProduct launchBackground
TJN sought a recurring comparative tool that could assess secrecy practices across jurisdictions rather than focus only on individual offshore cases.
Action taken
The organization introduced a biennial index combining secrecy indicators with a measure of financial scale.
Aftermath
The index became one of TJN's principal research and public-advocacy outputs and received international media attention.
Recent events
- 2020
The State of Tax Justice 2020 released[1]
Product launch · Other
TJN published the first edition of its State of Tax Justice report, estimating the annual cost of global tax abuse and examining its distribution across countries.
- 2019
Corporate Tax Haven Index launched[1]
Product launch
TJN introduced an index assessing jurisdictions according to features that facilitate corporate tax avoidance and the global significance of their activities.
- 2016
Tax Justice Network participates in German parliamentary hearing[1]
Other
TJN experts appeared at public hearings of the Finance Committee of the German Bundestag, contributing civil-society analysis to discussions of international tax policy.
- 2012
Tax Justice Network publishes research on offshore wealth[1]
Other
TJN released research estimating the value of financial assets held by wealthy individuals in offshore jurisdictions and highlighted the potential tax-revenue consequences of financial secrecy.
- 2012
Tax Justice Network reports on corporate tax avoidance[1]
Other
The organization published an estimate of the global scale of corporate tax avoided through multinational structures and international tax-planning practices.
- 2009
Financial Secrecy Index becomes a recurring global benchmark[1]
Product launch
TJN launched its biennial Financial Secrecy Index, ranking jurisdictions through secrecy indicators and measures of the scale of financial activity.
Sources2 sources
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