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dc.contributor.authorEtter-Phoya, Rachel
dc.contributor.authorManthalu, Chisomo
dc.contributor.authorKalizinje, Frank
dc.contributor.authorChigaru, Farai
dc.contributor.authorMazimbe, Bernadetta
dc.contributor.authorPhiri, Ajib
dc.contributor.authorChimowa, Takondwa
dc.contributor.authorLigomeka, Waziona
dc.contributor.authorHall, Stephen
dc.contributor.authorO'Hare, Bernadette Ann-Marie
dc.date.accessioned2023-11-17T10:30:06Z
dc.date.available2023-11-17T10:30:06Z
dc.date.issued2023-11-16
dc.identifier290770139
dc.identifierbd29a76a-eab2-40ee-ad48-bf49dd8f3721
dc.identifier85176912773
dc.identifier.citationEtter-Phoya , R , Manthalu , C , Kalizinje , F , Chigaru , F , Mazimbe , B , Phiri , A , Chimowa , T , Ligomeka , W , Hall , S & O'Hare , B A-M 2023 , ' Financing child rights in Malawi ' , BMC Public Health , vol. 23 , 2255 . https://doi.org/10.1186/S12889-023-16319-Xen
dc.identifier.issn1471-2458
dc.identifier.otherORCID: /0000-0002-9544-1129/work/146962732
dc.identifier.otherORCID: /0000-0003-1730-7941/work/146962812
dc.identifier.otherPubMedCentral: PMC10652529
dc.identifier.urihttps://hdl.handle.net/10023/28721
dc.descriptionFunding: The Global Challenges Research Fund, the Scottish Funding Council, and the Professor Sonia Buist Global Health Research Fund, the MRC Impact Acceleration Award. Wellcome Trust Institutional Strategic Support fund of the University of St Andrews, 204821/Z/16/Z.en
dc.description.abstractBackground Nearly all countries have ratified the United Nations Convention on the Rights of the Child and, therefore, support children having access to their rights. However, only a small minority of children worldwide have access to their environmental, economic, and social rights. The most recent global effort to address these deficits came in 2015, when the United Nations General Assembly agreed to a plan for a fairer and more sustainable future by 2030 and outlined the Sustainable Development Goals (SDGs). One remediable cause is the lack of revenue in many countries, which affects all SDGs. However, illicit financial flows from low-income to high-income countries, including international tax abuse, continue unabated. Methods Using the most recent estimates of tax abuse perpetuated by multinational companies and tax evasion through offshore wealth, and precise econometric modelling, we illustrate the potential regarding child rights (or progress towards the SDGs) if there was an increase in revenue equivalent to tax abuse in Malawi, a low-income country particularly vulnerable to climate change. The Government Revenue and Development Estimations model provides realistic estimates of government revenue changes in developmental outcomes. Using panel data on government revenue per capita, it models the impact of increased revenue on governance and SDG progress. Results If cross-border tax abuse and tax evasion were curtailed, the equivalent increase in government revenue in one country, Malawi, would be associated with 12,000 and 20,000 people having access to basic water and sanitation respectively each year. Each year, an additional 5000 children would attend school, 150 additional children would survive, and 10 mothers would survive childbirth. Conclusions More children would access their economic and social rights if actions were taken to close the gap in global governance regarding taxation. We discuss the responsibility of duty bearers, the need for a global body to arbitrate and monitor international tax matters, and how the Government of Malawi could take further domestic action to mitigate the gaps in global governance and protect itself against illicit financial flows, including tax abuse.
dc.format.extent21
dc.format.extent1508781
dc.language.isoeng
dc.relation.ispartofBMC Public Healthen
dc.subjectChild rightsen
dc.subjectUnited Nations Convention on the Rights of the Childen
dc.subjectIllicit financial flowsen
dc.subjectInternational corporate tax avoidanceen
dc.subjectTax evasionen
dc.subjectWateren
dc.subjectSanitationen
dc.subjectEducationen
dc.subjectChild mortalityen
dc.subjectRJ101 Child Health. Child health servicesen
dc.subject3rd-DASen
dc.subjectSDG 3 - Good Health and Well-beingen
dc.subjectSDG 13 - Climate Actionen
dc.subjectSDG 16 - Peace, Justice and Strong Institutionsen
dc.subjectMCCen
dc.subject.lccRJ101en
dc.titleFinancing child rights in Malawien
dc.typeJournal articleen
dc.contributor.sponsorMedical Research Councilen
dc.contributor.sponsorThe Wellcome Trusten
dc.contributor.sponsorScottish Funding Councilen
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.doi10.1186/S12889-023-16319-X
dc.description.statusPeer revieweden
dc.identifier.grantnumber10_Bernie O'Hareen
dc.identifier.grantnumber204821/Z/16/Zen
dc.identifier.grantnumberN/Aen


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