Illicit Financial Flows in Africa

The team’s modelling was used for the landmark report of the High-Level Panel on Illicit Financial Flows, commissioned by the Economic Commission for Africa. This report is often called the Mbeki Report, after the president of the panel. The Mbeki report catalysed a continent-wide movement to tackle Illicit Financial Flows.

The next iteration of the teams modelling was used to show the impact on child mortality by the United Nations Conference on Trade and Development team in their 2020 report Tackling Illicit Financial Flows for Sustainable Development in Africa.

These interventions led to a call by the African Finance ministers in May 2022 which heralded the passing by consensus of a UN resolution at the end of 2022 that gives the Secretary General of the UN the mandate to publish a report on options for international tax; it signalled the start of an intergovernmental discussion on taxation at the UN General Assembly. The secretary-general called for inputs to this report. GRADE modelling was used in a submission by the global advocacy organisation, the Tax Justice Network and the Universities of St Andrews and Leicester.

Cross-border Impact of the UK’s Tax Policies

GRADE evidence was used to make a submission to the Universal Periodic Review of the United Kingdom and Northern Ireland  – to highlight the cross-border impact of the UK’s tax policies.

Cross-border Impact of the Ireland’s Tax Policies

The Global Legal Action Network, Action Aid, Christian Aid, Oxfam and the Integrated Social Development Centre (Ghana) used the GRADE to advocate for a review of Irish tax policies and made a submission entitled Ireland’s Responsibility for the Impacts of Cross Border Tax Abuse on the Realisation of Children’s Economic, Social and Cultural Rights.

“When we spoke to some of the Committee members in advance they were interested in hearing mostly about evidence of impacts of Ireland’s tax policies so being able to refer to your research was critical”

These interventions resulted in the UNCRC requesting Ireland to review its tax policies to ensure they do not negatively impact children’s rights overseas.

The United Nations Committee on the Rights of the Child have requested Ireland to: “Ensure that tax policies do not contribute to tax abuse by companies operating in other countries, leading to a negative impact on the availability of resources for the realization of children’s rights in those countries.” 

These interventions resulted in the UNCRC requesting Ireland to review its tax policies to ensure they do not negatively impact children’s rights overseas. See the press release here

Right to Education – working with the TAXed Alliance

GRADE and The TAXed Alliance submitted the Special Rapporteur on the Right to Education.

The GRADE was used by the Tax and Education Alliance, The Tax Justice Network, the Global Alliance for Tax Justice, Action Aid, and the Global Campaign for Education and Education International for submission to the Independent Expert on Foreign Debt.

Overseas Development Aid

A submission to the UK Overseas Development on Overseas Development Aid.

First do no harm – UK Policy Coherence for Development

I am a paediatrician working in Sub Saharan Africa (SSA) currently and I have worked in several SSA countries over the last eight years. Over this time, I have personally witnessed many thousands of children die; almost without fail, as a result of poverty, mostly poverty at the household level, exacerbated by lack of resources at the health facility level. Tackling the fundamental reasons behind this poverty in Africa must be the subject of the future UK approach to development, with special emphasis on those instances where there is policy incoherence and where the UK may contribute to this poverty.