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dc.contributor.authorMasiya, Michael
dc.contributor.authorHall, Stephen
dc.contributor.authorMurray, Stuart William
dc.contributor.authorEtter-Phoya, Rachel
dc.contributor.authorHannah, Eilish Anne
dc.contributor.authorO'Hare, Bernadette Ann-Marie
dc.identifier.citationMasiya , M , Hall , S , Murray , S W , Etter-Phoya , R , Hannah , E A & O'Hare , B A-M 2024 , ' Tax expenditures and progress to the Sustainable Development Goals ' , Sustainable Development , vol. Early View .
dc.identifier.otherORCID: /0000-0002-9544-1129/work/159010050
dc.identifier.otherORCID: /0000-0003-1730-7941/work/159010205
dc.descriptionAction Aid International Professor Sonia Buist Global Child Health Research Fund Scottish Funding Councien
dc.description.abstractThis study reports the impact of governments having additional revenue equivalent to tax expenditures on achieving the Sustainable Development Goals in 97 countries. The study draws data on revenue foregone from the Global Tax Expenditure Database. To analyze the potential of an increase in government revenue equivalent to the revenue foregone, the study uses the Government Revenue and Development Estimations modeling. The study finds that if governments had additional revenue equivalent to tax expenditures: an additional 17 million children would attend school (13.62% currently out of school), an additional 70 million people would use basic water (23% of those without access), 146 million would use basic sanitation (20% of those without access), 181,000 children would survive (13% of children who currently die), and 12,000 mothers would survive (16% of mothers who currently die). Critically, there would be improvements in governance indicators in all regions. Foregone revenue from tax expenditures could increase access to public services for millions, which is the most effective tool for reducing inequality and driving progress toward sustainable development. The massive opportunity costs reported here require all governments to report and justify their annual tax expenditure.
dc.relation.ispartofSustainable Developmenten
dc.titleTax expenditures and progress to the Sustainable Development Goalsen
dc.typeJournal articleen
dc.contributor.sponsorMedical Research 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.description.statusPeer revieweden
dc.identifier.grantnumber10_Bernie O'Hareen

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