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dc.contributor.authorO'Hare, Bernadette Ann-Marie
dc.identifier.citationO'Hare , B A-M 2019 , ' International corporate tax avoidance and domestic government health expenditure ' , Bulletin of the World Health Organization , vol. 97 , no. 11 , pp. 746-753 .
dc.identifier.otherPURE: 259234190
dc.identifier.otherPURE UUID: 332b56fb-6f64-4270-a5dd-cd725722d834
dc.identifier.otherORCID: /0000-0003-1730-7941/work/63380968
dc.identifier.otherScopus: 85074420316
dc.identifier.otherWOS: 000493965200006
dc.description.abstractObjective To compare estimated losses from international corporate tax avoidance in individual countries and domestic government health expenditure, with reference to the annual threshold of 86 United States dollars (US$) per capita required to achieve universal health coverage. Methods I obtained and compared estimates of international corporate tax avoidance and domestic government health expenditure for 2013. Findings Data were available for 100 countries: 24 low-, 28 lower-middle-, 21 upper-middle- and 27 high-income countries. Domestic government health expenditure was under US$ 86 per capita in all 24 low-income countries and in 24 of 28 lower-middle-income countries. International corporate tax lost per capita was higher than domestic government health expenditure in 19 low-income and 10 lower-middle-income countries. If the revenue lost to tax avoidance were recouped and allocated to the health sector, average annual government health expenditure could increase from US$ 8 to US$ 24 per capita in the low-income countries studied and from US$ 54 to US$ 91 per capita in the lower-middle-income countries. Conclusion Recouping losses due to international corporate tax avoidance and allocating them to the health sector would help low- and lower-middle-income countries achieve universal health coverage, a target of sustainable development goal (SDG) 3. Tackling tax avoidance requires cooperation between the governments of all countries, multinational corporations and investors, including private individuals. International cooperation to improve domestic resource mobilization is the focus of SDG target 17.1
dc.relation.ispartofBulletin of the World Health Organizationen
dc.rightsCopyright © 2019 the Author(s); licensee the World Health Organization. This is an open access article distributed under the terms of the Creative Commons Attribution IGO License (, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. In any reproduction of this article there should not be any suggestion that WHO or this article endorse any specific organization, products or services. The use of the WHO logo is not permitted. This notice should be preserved along with the article's original URL.en
dc.subjectRA0421 Public health. Hygiene. Preventive Medicineen
dc.titleInternational corporate tax avoidance and domestic government health expenditureen
dc.typeJournal articleen
dc.description.versionPublisher PDFen
dc.contributor.institutionUniversity of St Andrews.School of Medicineen
dc.description.statusPeer revieweden

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