Tax abuse and Sustainable Development Goals

1 March, 2022

Dear colleagues,

I'm sharing links to our recently published paper and the accompanying press release related to the impact of tackling tax abuses on the achievement of SDGs in low- and middle-income countries. The abstract is shown below.

Links:

https://news.st-andrews.ac.uk/archive/millions-of-lives-could-be-improve...

[https://news.st-andrews.ac.uk/wp-content/uploads/2022/02/Tax-abuse-image...

Millions of lives could be improved by tackling global tax abuse | University of St Andrews news<https://news.st-andrews.ac.uk/archive/millions-of-lives-could-be-improve...

The GRADE project paper, Tax abuse - the potential for the Sustainable Development Goals, was written by Dr Bernadette O’Hare, Dr Marisol Lopez, Dr Stuart Murray and Dr Chris Torrie of the School of Medicine at the University of St Andrews; Bernadetta Mazimbe, PhD student at Sheffield Hallam University (formerly the Ministry of Agriculture, Lilongwe, Malawi); Professor Nicholas Spencer ...

news.st-andrews.ac.uk

https://journals.plos.org/globalpublichealth/article?id=10.1371/journal....

Abstract

Governments generally provide the services that allow people to access the critical determinants of health: water, sanitation, and education. These are also Sustainable Development Goals and fundamental economic and social human rights. Studies show that governments spend more on public services and health determinants with more revenue. However, governments in low and lower-middle-income countries have small budgets, and tax abuse (avoidance and evasion) contributes to revenue leaks.

Researchers have estimated that four countries enable more than half of global tax abuse. We used estimates on tax abuse with a model of the relationship between government revenue and the determinants of health to quantify the potential for progress towards the Sustainable Development Goals 3, 4, 5, and 6.

The increase in government revenue equivalent to global tax abuses is associated with 36 million people having access to basic sanitation and 18 million having access to basic drinking water. Additionally, over a ten year period, this increase would be associated with over 600,000 children and almost 80,000 mothers surviving. Thus, curtailing tax abuses would significantly contribute to progress towards the Sustainable Development Goals. Countries that enable tax abuses must review and modify policies to ensure progress towards these goals.

Best

Nick Spencer

CHIFA Profile: Nick Spencer is Emeritus Professor of Child Health at the School of Health and Social Studies, University of Warwick in the UK.

email: N.J.Spencer AT warwick.ac.uk