Personal profile
Research overview
Rachel Etter-Phoya is research fellow with the School of Medicine. She is also senior researcher with the Tax Justice Network.
Rachel studies the global influences on government revenue and its impact on development and human rights. She is particularly interested in the impact of the extractive industries on governance and revenue and the outcomes for fundamental rights in Africa.
As part of the Government Revenue and Development Estimations GRADE project team, she looks at the influence of tax revenue and debt servicing on access to fundamental rights, especially for children. These include the right to water and sanitation, education and healthcare.
Rachel has worked for 15 years in Malawi, where she grew up, in governance and revenue reform. She has worked with the Revenue Development Foundation in the Ministry of Energy, Natural Resources and Mining in Lilongwe, human rights organisation Citizens for Justice, Save the Children, and the German development agency (GIZ) public financial management programme in Malawi.
Rachel is an associate with Resources for Development and serves as an mining and natural resource governance advisor for several British government financed programmes in Malawi.
Rachel holds a Master of Laws in Natural Resources Law and Policy (Centre for Energy, Petroleum and Mineral Law and Policy, University of Dundee, UK), a Master of Science in International Rural Development (Royal Agricultural University, UK), and a Bachelor of Arts in Anthropology and English (University of Zurich, Switzerland).
Education/Academic qualification
Master of Laws, Natural Resources Law and Policy
Award Date: 14 Nov 2019
Master in Science, International Rural Development
Award Date: 6 Oct 2012
Bachelor of Arts, Cultural and Social Anthropology and English Literature and Language
Award Date: 1 Sept 2010
External positions
Senior Researcher, Tax Justice Network
2017 → …
Director, Logos Open Culture
2016 → …
Expertise related to UN Sustainable Development Goals
In 2015, UN member states agreed to 17 global Sustainable Development Goals (SDGs) to end poverty, protect the planet and ensure prosperity for all. This person’s work contributes towards the following SDG(s):
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SDG 1 No Poverty
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SDG 2 Zero Hunger
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SDG 3 Good Health and Well-being
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SDG 6 Clean Water and Sanitation
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SDG 7 Affordable and Clean Energy
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SDG 8 Decent Work and Economic Growth
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SDG 9 Industry, Innovation, and Infrastructure
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SDG 10 Reduced Inequalities
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SDG 12 Responsible Consumption and Production
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SDG 13 Climate Action
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SDG 15 Life on Land
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SDG 16 Peace, Justice and Strong Institutions
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SDG 17 Partnerships for the Goals
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Collaborations and top research areas from the last five years
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Do it like a tax haven: deny 24,000 children an education to send 2 to school
Etter-Phoya, R., 25 Mar 2025, Tax Justice Network.Research output: Other contribution
Open Access -
Money can’t buy health, but taxes can improve healthcare
O'Hare, B., Loewenson, R., Etter-Phoya, R., Custódio David, G. & Eilish, H., 21 Jul 2025, Tax Justice Network.Research output: Other contribution
Open Access -
Profit shifting from Nigeria to Europe: the impact on human rights
Etter-Phoya, R., Murray, S., Hall, S., Masiya, M. & O’Hare, B., 19 Mar 2025, In: PLOS Global Public Health. 5, 3, 28 p., e0004218.Research output: Contribution to journal › Article › peer-review
Open AccessFile -
Tax justice: a pathway to better health
Etter-Phoya, R., O'Hare, B.A.-M., Loewenson , R., Custódio David, G. & Hannah, E. A., 2 Apr 2025, Mobilizing for health justice: Global Health Watch 7. Labonté, R., Bodini, C., Loewenson, R., McCoy, D., Blandina, D., Nambiar, D., Falcão, M., Paremoer, L., Milsom, P., Ram, R. & Serag, H. (eds.). 7 ed. Wakefield, Quebec, Canada: Daraja Press, p. 1-14 14 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter
Open AccessFile -
Tax policies for development
Cobham, A., Etter-Phoya, R., Harari, M., Lorenzo, F. & Mager, F., 21 May 2025, The Palgrave handbook of development finance. Kararach, G., Moreira, E. P. & Murinde, V. (eds.). Cham: Palgrave Macmillan, p. 103-121 19 p.Research output: Chapter in Book/Report/Conference proceeding › Chapter
Activities
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Presentation 'Why we need a UN Framework Convention on International Tax Cooperation: a story of tax (in)justice
Etter-Phoya, R. (Speaker)
30 Oct 2025Activity: Talk or presentation types › Presentation
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Critical Minerals, Profits at Risk: Rethinking Taxation for Fair Revenues in Africa
Etter-Phoya, R. (Speaker) & Linge, I. (Speaker)
22 May 2025Activity: Talk or presentation types › Invited talk
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Paris School of Economics - How can a UN Tax Convention address inequality in Europe and beyond?
Etter-Phoya, R. (Speaker), Murray, S. W. (Speaker), Hall, S. (Speaker), Masiya, M. (Speaker) & O'Hare, B.A.-M. (Speaker)
14 Mar 2024 → 15 Mar 2024Activity: Talk or presentation types › Presentation
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Panellist at Extractive Industry Regional Inter-Learning Workshop
Etter-Phoya, R. (Speaker)
28 Feb 2024 → 29 Feb 2024Activity: Talk or presentation types › Invited talk
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Alternative Mining Indaba
Etter-Phoya, R. (Participant)
6 Feb 2024Activity: Participating in or organising an event types › Participation in or organising a workshop, seminar, course
Press/Media
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Article written for Africa is A Country 'What Kwame Nkrumah knew about profit shifting'
31/01/26
1 Media contribution
Press/Media: Other
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Interview with Africa Brief, published story, 'Africa Has Once-in-a-Generation Chance to Rewrite Global Tax Rules'
9/10/25
1 item of Media coverage
Press/Media: Other
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How do increases in government revenues really impact the SDGs? The GRADE Model can tell us
O'Hare, B.A.-M., Hall, S., Etter-Phoya, R. & Hurley, G.
2/06/25
1 Media contribution
Press/Media: Relating to Research
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Do it like a tax haven: deny 24,000 children an education to send 2 to school
25/03/25
1 Media contribution
Press/Media: Relating to Research
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Ministers, economists urge honesty about benefits of UN tax convention for Europe
Etter-Phoya, R. & O'Hare, B.A.-M.
15/03/24
1 item of Media coverage
Press/Media: Relating to Research