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dc.contributor.authorHannah, Eilish
dc.contributor.authorO'Hare, Bernadette
dc.contributor.authorLopez, Marisol
dc.contributor.authorMurray, Stuart
dc.contributor.authorEtter-Phoya, Rachel
dc.contributor.authorHall, Stephen
dc.contributor.authorMasiya, Michael
dc.date.accessioned2023-03-23T17:34:46Z
dc.date.available2023-03-23T17:34:46Z
dc.date.issued2023-03-20
dc.identifier.citationHannah , E , O'Hare , B , Lopez , M , Murray , S , Etter-Phoya , R , Hall , S & Masiya , M 2023 , ' How can corporate taxes contribute to sub-Saharan Africa's Sustainable Development Goals (SDGs)? A case study of Vodafone ' , Globalization and Health , vol. 19 , no. 1 , 17 . https://doi.org/10.1186/s12992-022-00894-6en
dc.identifier.issn1744-8603
dc.identifier.otherPURE: 283822202
dc.identifier.otherPURE UUID: 23b7a5af-6d69-433a-8ebd-281c24c16ea9
dc.identifier.otherPubMed: 36935478
dc.identifier.otherORCID: /0000-0002-9544-1129/work/131588382
dc.identifier.otherORCID: /0000-0003-1730-7941/work/131588407
dc.identifier.otherORCID: /0000-0003-0293-7334/work/131588896
dc.identifier.otherpmcid: PMC10024962
dc.identifier.otherJisc: 969049
dc.identifier.otherpublisher-id: s12992-022-00894-6
dc.identifier.othermanuscript: 894
dc.identifier.otherScopus: 85150531717
dc.identifier.urihttps://hdl.handle.net/10023/27256
dc.descriptionFunding: This research was funded by the Scottish Funding Council, Global Challenges Research Fund, The Professor Sonia Buist Global Child Health Research Fund, the MRC IAA and Wellcome ISSF funding.en
dc.description.abstractBACKGROUND The COVID-19 pandemic and the climate emergency threaten progress in reaching many of the Sustainable Development Goal (SDG) targets by 2030. The under-5 mortality and maternal mortality rates are well below the targets, and if we progress at the current pace, there is a high risk of not meeting the 2030 goals. Furthermore, the initial progress in the decline in child and maternal mortality since 1990 is likely to be eroded. Much of this progress has resulted from increased sanitation, drinking water, education, and health service coverage. The adequate provision of public services is possible if there is sufficient government funding. When governments have more income, they spend more on public services, which increases access to fundamental economic and social rights and, thus, contributes to the SDGs. One of the key drivers of government financing, taxation, constitutes 70% of government revenue in low- and lower-middle-income countries. Corporate income tax constitutes 18.8% of tax revenue in African countries compared to 10% of tax revenue in OECD countries. Therefore, it plays a critical role in SDG progress. This paper aims to quantify the contribution of one large taxpayer, that publishes their tax payments, (Vodafone Group Plc) on progress towards SDGs in six African countries. We use econometric modelling to estimate the impact of an increase in government revenue equivalent to Vodafone's average tax paid between 2007-2017. RESULTS We find that government revenue equivalent to Vodafone's taxes made a significant contribution to progress in attaining selected SDGs. We found that the revenue equivalent to Vodafone's taxes allowed 966,188 people to access clean water and 1,371,972 people to access basic sanitation each year. Over the time period studied, 858,054 children spent an extra year in school and 54,275 children under five years and 3,655 mothers survived. In just one of these countries, Tanzania, the revenue equivalent to Vodafone's tax contribution allowed 174,121 people to access clean water and 223,586 to access sanitation each year. Over the time studied 187,023 children spent an additional year at school, 6,569 additional children under five and 625 additional mothers survived. CONCLUSIONS These findings demonstrate that the reported contributions from a single multinational corporation drive SDG progress. Furthermore, it highlights the importance of transparent taxes and explores the responsibilities of global institutions, governments, investors, and multinational corporations.
dc.format.extent15
dc.language.isoeng
dc.relation.ispartofGlobalization and Healthen
dc.rightsCopyright © The Author(s) 2023. Open Access This article is licensed under a Creative Commons Attribution 4.0 International License, which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons licence, and indicate if changes were made. The images or other third party material in this article are included in the article’s Creative Commons licence, unless indicated otherwise in a credit line to the material. If material is not included in the article’s Creative Commons licence and your intended use is not permitted by statutory regulation or exceeds the permitted use, you will need to obtain permission directly from the copyright holder. The Creative Commons Public Domain Dedication waiver (http://creativecommons.org/publicdomain/zero/1.0/) applies to the data made available in this article, unless otherwise stated in a credit line to the data.en
dc.subjectCorporate taxesen
dc.subjectTax avoidanceen
dc.subjectCorporate social responsibilityen
dc.subjectHuman rightsen
dc.subjectRight to healthen
dc.subjectGF Human ecology. Anthropogeographyen
dc.subjectHJ Public Financeen
dc.subject3rd-DASen
dc.subjectSDG 3 - Good Health and Well-beingen
dc.subjectSDG 6 - Clean Water and Sanitationen
dc.subjectSDG 12 - Responsible Consumption and Productionen
dc.subjectMCCen
dc.subject.lccGFen
dc.subject.lccHJen
dc.titleHow can corporate taxes contribute to sub-Saharan Africa's Sustainable Development Goals (SDGs)? : A case study of Vodafoneen
dc.typeJournal articleen
dc.contributor.sponsorMedical Research Councilen
dc.contributor.sponsorThe Wellcome Trusten
dc.contributor.sponsorScottish Funding Councilen
dc.description.versionPublisher PDFen
dc.contributor.institutionUniversity of St Andrews. School of Medicineen
dc.contributor.institutionUniversity of St Andrews. Population and Behavioural Science Divisionen
dc.contributor.institutionUniversity of St Andrews. Infection and Global Health Divisionen
dc.identifier.doihttps://doi.org/10.1186/s12992-022-00894-6
dc.description.statusPeer revieweden
dc.identifier.grantnumber10_Bernie O'Hareen
dc.identifier.grantnumberN/Aen
dc.identifier.grantnumberN/Aen


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