Riël FranzsenDirector
LLD Tax Law (Stellenbosch)
Prof Riël Franzsen is the director of the African Tax Institute. He also occupies the South African Research Chair in Tax Policy and Governance and is an A-rated National Research Foundation (NRF) researcher. In 1990 he obtained a doctorate in tax law from the University of Stellenbosch (South Africa) and in 2013 also obtained a master’s degree in creative writing from the University of Pretoria. He specializes in land and property taxation and regularly acts as a policy advisor for the International Monetary Fund, United Nations, World Bank, and other entities. He has worked in this capacity in Africa (Egypt, Kenya, Liberia, Namibia, Rwanda, South Africa, Tanzania and Uganda), Asia (Thailand), the Caribbean (Antigua, Dominica, Grenada, Saint Kitts & Nevis, Saint Lucia and Saint Vincent & The Grenadines) and Europe (Albania, Croatia, Georgia, Romania, and Serbia). He has acted as an instructor for the IMF (Austria, Singapore and Saint Lucia), Lincoln Institute of Land Policy (China and Slovenia), Network of Associations of Local Authorities of South-East Europe (Macedonia), International Property Tax Institute (Czech Republic and Lithuania) and for The Hague Academy for Local Governance (Lesotho). He is on the Board of Advisors of the International Property Tax Institute, regularly participates in local and international conferences and has authored and co-authored many journal papers and book chapters on land and property taxation. He is co-editor of Property Tax in Africa – Status, Challenges and Prospects, published by the Lincoln Institute of Land Policy in May 2017.
Tel: +27 12 420 5538
E-mail: [email protected] |
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Marius van OordtSenior Lecturer
PhD Tax Policy (Pretoria)
Dr Marius van Oordt is based at the African Tax Institute where he conducts research on indirect taxation in developing countries. He is an external expert at the International Monetary Fund, a senior advisor at the International Tax and Investment Center and a member of various United Nations’ tax subcommittees. He has assisted over fifteen governments with their indirect tax policies and have written multiple policy papers for well-known organisations. Marius holds a PhD in Tax Policy from the University of Pretoria.
Tel: +27 12 420 3470
E-mail: [email protected] |
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Sansia BlackmoreSenior Lecturer
DCom Economics (Pretoria), PhD Tax Policy (Pretoria)
Sansia Blackmore obtained a Doctorate in Economics from the University of Pretoria (UP) in 1999 when, after a decade of teaching and research at UP, she entered private practice. During her years as an academic, she published several papers and co-authored several textbooks. After 1999, she remained involved in research projects and the doctoral programme at UP, and also served as Managing Editor of the South African Journal of Economic and Management Sciences. She joined the African Tax Institute in 2017. Her work focuses on development and poverty, institutional economics, and a multidisciplinary understanding of state-society relationships. She obtained a PhD in Tax Policy from UP in 2020.
Tel: +27 12 420 5066
Email: [email protected]
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Extraordinary Academic StaffOdd-Helge FjeldstadExtraordinary Professor
PhD Economics (NHH)
Prof. Odd-Helge Fjeldstad holds a PhD in economics from the Norwegian School of Economics. He has more than 30 years of experience from research and policy analysis in East and Southern Africa with a focus on the political-economy of taxation and reform. Odd-Helge has published widely, both scholarly and policy-oriented. His research has appeared in academic journals such as The Economic Journal, Journal of Economic Behavior and Organization, World Development, Journal of Development Studies, and Journal of Modern African Studies, and in books by Cambridge University Press, ZED/University of Chicago Press, Edward Elgar and Routledge. His experience also covers teaching, supervision and training in economic policy analysis, fiscal reforms, governance and the economics of corruption. His work has involved long-term collaboration with research institutions in Africa. He has been advisor for African governments on taxation and public financial management and has worked as consultant for bilateral and multilateral development organizations. Odd-Helge also serves as Senior Fellow of the International Centre for Tax and Development, UK; and Research Professor at Chr. Michelsen Institute, Norway, where he coordinates the research group on tax and public finance management.
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William McCluskeyExtraordinary Professor
PhD Computer Assisted Mass Appraisal (Ulster)
Prof William McCluskey joined the Valuation and Lands Agency in 1980, then the University of Ulster in 1985 until 2014. He was appointed as Professor of Property Studies at Lincoln University, Christchurch, New Zealand from 2001-02. He was appointed as Visiting Professor to the University of Lodz, Poland and the University of Technology, Malaysia. He is currently Extraordinary Professor at the African Tax Institute, University of Pretoria, South Africa. His main professional and academic interests are in the fields of real estate valuation, property tax systems, computer assisted mass appraisal modelling and geographic information systems. He is a technical adviser on property tax issues with the International Monetary Fund, World Bank, European Union and Food and Agriculture Organization of the United Nations and has been involved in a number of expert missions advising on ad valorem tax issues including to Cyprus on the mass appraisal approach to the property tax revaluation and in Greece advising on the new property tax which was implemented in 2014. Others missions were to Albania, Bermuda, Botswana, China, Gambia, Georgia, Indonesia, Jamaica, Kazakhstan, Kenya, Lebanon, Kosovo, Lesotho, Northern Ireland, Pakistan, Philippines, Poland, Mauritius, Republic of Ireland, Slovenia, South Africa, Tanzania and Uganda. He is a Fellow of the Royal Institution of Chartered Surveyors. He is co-editor of Property Tax in Africa – Status, Challenges and Prospects, published by the Lincoln Institute of Land Policy in May 2017.
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Cecil MordenExtraordinary Lecturer
MS Economics (Illinois)
Cecil Morden joined the ATI subsequent to retiring as Chief Director: Economic Tax Analysis at the National Treasury of South Africa. He holds a Masters in Science (Economics) from the University of Illinois, US. He was a teacher and lecturer before joining the CISR as a transport economist. He joined the South African government in 1996 as a Director in the Northern Cape Province and subsequently joined the National Treasury in 2000 as Director: Indirect Taxes. During his career at National Treasury he performed analyses on revenue forecasting and the impact of tax proposals and drafted multiple discussion documents and policy papers. He represented South Africa on the Working Party 2 of the Committee for Fiscal Affairs of the OECD from 2006 until 2010. He is a member a committee investigating the impact of value-added tax on the poor in South Africa.
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Bernd SchlentherExtraordinary Lecturer
PhD Tax Policy (Pretoria) Dr Bernd Schlenther is an independent expert who assists governments in improving domestic resource mobilization (DRM) and in addressing illicit financial flows (IFFs). He has extensive operational and management experience at the South African Revenue Service (SARS) in diverse fields including taxation, customs, enforcement, compliance, anti-money laundering, risk management and intelligence. He also has experience in outreach and capacity building initiatives that deal with regional and global topical issues. Bernd works as an external expert in Africa and Asia for various international institutions including the African Tax Administration Forum (ATAF), International Monetary Fund (IMF) and World Customs Organization (WCO). He holds a PhD in Tax Policy from the African Tax Institute (ATI) of the University of Pretoria and has published several journal articles and book chapters on the impact of corruption and money laundering on tax, the value of inter-agency cooperation and good governance to combat IFFs and the linkage between COVID-19 and IFFs. |
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Sally WallaceExtraordinary Professor
PhD Economics (Syracuse) Prof Sally Wallace is Professor of Economics and Dean of the Andrew Young School of Policy Studies, Georgia State University and Director of the School's Fiscal Research Center (FRC). She recently served as Provost and Vice President for Academic Affairs at the International University of Grand-Bassam in Cote d'Ivoire, GSU's partner institution in West Africa. Previously, she was a Financial Economist at the US Treasury Department, Office of Tax Analysis. While at Treasury, she specialized in the analysis of legislation dealing with individual income tax and savings issues, pension plans, long term health care financing, and employee benefits and compensation. Currently, she is pursuing a research agenda in the field of public finance, specifically state, federal and international taxation and fiscal federalism. She is interested in behavioral aspects of taxation, the interdependence of federal and state and local governments, and the behavioral aspects of public spending and taxation.
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Eric M. ZoltExtraordinary Professor J.D. (Chicago)
Prof Eric M. Zolt is the Michael H. Schill Distinguished Professor of Law Emeritus at the UCLA School of Law. He specializes in individual, corporate, and international tax law. Working with the International Monetary Fund, the World Bank, US AID and the US Treasury Department, Eric has served as a consultant on tax policy matters in over 30 countries. Before coming to UCLA, he was a partner at Kirkland & Ellis. Eric served in the US Department of Treasury, first as Deputy Tax Legislative Counsel and then as founder and director of Treasury’s Tax Advisory Program in Eastern Europe and the Former Soviet Union. Eric also served as the Faculty Director of the International Tax Program at Harvard Law School. He is a co-founder of the African Tax Institute. |
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Astrid HaasExtraordinary Lecturer Astrid is an urban economist, working in both research and practice, supporting cities around strategy generally and specifically to strengthen their financial systems, with a focus on unleashing new opportunities for sub-national financing. She is currently a Fellow at the Infrastructure Institute at the School of Cities at the University of Toronto. In addition, Astrid has worked extensively with city governments across Africa and Asia in her diverse roles, including previously as an urban economist with the African Development Bank and Policy Director at the International Growth Centre. She holds an MA in International Economics and International Development from Johns Hopkins University. In 2016, she was nominated by the University of Cape Town as one of Africa’s Young Leaders and in 2020 she received Johns Hopkins University’s Outstanding Recent Graduate Award, for her work on urbanisation. For more information and list of publications please see: www.astridrnhaas.com. |
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Associated Staff |
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Dirk ScholtzSenior Lecturer
MPhil Taxation (Pretoria)
Dirk Scholtz holds LLB, Bcom(Hons): Economics and MPhil: Taxation degrees from the University of Pretoria. His research is focused on tax incentives, tax harmonisation and taxation for development. He is currently enrolled for a PhD in Tax Policy at the ATI.
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Teresa PidduckProfessor
PhD Taxation (Rhodes)
Prof Teresa Pidduck is a qualified South African Chartered Accountant. She is an Associate Professor in the Department of Taxation at the University of Pretoria. She obtained a PhD degree from Rhodes University with a thesis entitled the South African General Anti-tax Avoidance Rule and lessons from the first world: a case law approach. Teresa regularly presents guest lectures at various South African universities on the topic of tax avoidance and has presented at numerous local and international conferences. She has published in both local and international peer-reviewed journals. Teresa’s energetic nature and love for the field of Taxation, Accounting and Law has resulted in the receipt of numerous local and international teaching awards. Her research focus area within the field of taxation is “the maintenance and expansion of the South African tax base and domestic revenue mobilisation”.
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Fanie van ZylProfessor
LLD (Unisa)
Prof Fanie van Zyl is a Professor in the Department of Mercantile Law. He holds the degrees LLB, LLM (UP), LLD (UNISA), as well as a Diploma in Insolvency Law and Practice (AIPSA/UP). The title of his doctoral thesis is “The Collection of Value Added Tax on online Cross-Border Trade in Digital Goods” (2013). He is also an NRF-rated researcher. He is a visiting professor at the Gujarat National Law University, India. He served as an advisor for the Davis Tax Committee. He is a member of the African Tax Administration Forum VAT Technical Committee and he serves on the Scientific Committee of the African Tax Research Network. He is the holder of the 2018 International Association of Law Schools Visiting Professor Scholarship.
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Mzwandile NgidiResearch Assistant
MPhil Taxation (Pretoria)
Mzwandile Ngidi holds LLB and MPhil Taxation degrees from the University of Pretoria. His research focuses on curbing the spread of international tax avoidance by Multinational enterprises (MNEs) through the exchange of information for tax purposes. He is currently enrolled for a PhD in Tax Policy at the ATI. Tel: +27 12 420 2131
Email: [email protected]
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André LourensResearch Assistant
MCom Economics (Pretoria)
André Lourens holds BSocSci Politics, Philosophy & Economics, BComHon. Economics and MCom Economics degrees from the University of Pretoria. His research focuses predominantly on developing-countries and his work cuts across the fields of political economics, institutional economics and also economic history, public economics and anthropology — given the context-specificity of the development dynamics in sub-Saharan Africa. Furthermore, his research strongly emphasises state-society relations and (un)democratic institutions, and strongly incorporates quantitative/econometric measures making it uniquely interdisciplinary. He is currently enrolled for a PhD in Tax Policy at the ATI. Email: [email protected] |
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Former Extraordinary Appointees
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Roy BahlExtraordinary Professor |
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Sijbren CnossenExtraordinary Professor |
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Tomas BalcoExtraordinary Lecturer |
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David SolomonExtraordinary Lecturer |
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