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dc.contributor.authorLopez, Marisol
dc.contributor.authorO'Hare, Bernadette Ann-Marie
dc.contributor.authorHannah, Eilish Anne
dc.contributor.authorHall, Stephen
dc.identifier.citationLopez , M , O'Hare , B A-M , Hannah , E A & Hall , S 2022 , ' An analysis of tax abuse, debt, and climate change risk in low- and lower-middle-income countries ' , BMJ Paediatrics Open , vol. 6 , no. 1 , e001518 .
dc.identifier.otherPURE: 280093996
dc.identifier.otherPURE UUID: 7aa0f107-752b-4585-b732-d15b0b481e79
dc.identifier.otherORCID: /0000-0003-1730-7941/work/116274928
dc.identifier.otherORCID: /0000-0003-0293-7334/work/116275167
dc.identifier.otherScopus: 85135367394
dc.identifier.otherWOS: 000828738600002
dc.description.abstractIntroduction Climate change is exacerbating a pre-existing child rights crisis. Lower- (low- and lower-middle-) income countries have borne 99% of the disease burden from the crisis, of which children under five carry 90%. In response, much of the recent global policy efforts focus on climate action. However, unsustainable levels of debt and tax abuses are draining countries of crucial revenue to handle the crisis. Like the climate crisis, these are primarily facilitated by entities domiciled within higher- (upper-middle- and high-) income countries. This paper aims to review these revenue leaks in countries where children are at the greatest risk of climate change to identify opportunities to increase climate change resilience. Methods We compiled data on tax abuse, debt service and climate risk for all lower-income countries with available data to highlight the need for intervention at the global level. We used the Climate Change Risk Index (CCRI), developed by UNICEF. Additionally, we used figures for tax abuse and debt service as a percentage of government revenue. Results We present data on 62 lower-income countries with data on revenue losses, of which 55 have CCRI data. Forty-two of these 62 countries (67.7%) are at high risk of lost government revenues. Forty-one (74.5%) of the 55 countries with CCRI data are at high risk of climate change. Thirty-one countries with data on both (56.4%) are at high risk of both climate change and revenue losses. Most countries at high risk of both are located in sub-Saharan Africa. This shows that countries most in need of resources lose money to arguably preventable leaks in government revenue. Discussion Higher-income countries and global actors can adopt policies and practices to ensure that they do not contribute to human rights abuses in other countries. Highlighting the impact of a failing global economic model on children’s economic and social rights and one which increases their vulnerability to the climate emergency could help drive the transition towards a model that prioritises human rights and the environment on which we all depend.
dc.relation.ispartofBMJ Paediatrics Openen
dc.rightsCopyright © Author(s) (or their employer(s)) 2022. This is an open access article distributed in accordance with the Creative Commons Attribution Non Commercial (CC BY-NC 4.0) license, which permits others to distribute, remix, adapt, build upon this work non-commercially, and license their derivative works on different terms, provided the original work is properly cited, appropriate credit is given, any changes made indicated, and the use is non-commercial. See:
dc.subjectRJ101 Child Health. Child health servicesen
dc.subjectHG Financeen
dc.subjectSDG 3 - Good Health and Well-beingen
dc.subjectSDG 13 - Climate Actionen
dc.titleAn analysis of tax abuse, debt, and climate change risk in low- and lower-middle-income countriesen
dc.typeJournal articleen
dc.description.versionPublisher PDFen
dc.contributor.institutionUniversity of St Andrews. Population and Behavioural Science Divisionen
dc.contributor.institutionUniversity of St Andrews. School of Medicineen
dc.contributor.institutionUniversity of St Andrews. Infection and Global Health Divisionen
dc.description.statusPeer revieweden

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