GRADE team

Pathway to Impact


   The Government and Revenue Development estimations project was established in 2020. The GRADE was developed to demonstrate how increases in government revenue could help progress towards the Sustainable Development Goals (SDGs) which are fundamental human rights.

Our aim is to provide evidence for policymakers to bring about the structural changes required at global and national level to reach the SDGs and ensure every child has their right to health  in all countries.

The GRADE tool used government revenue data from the  UNU-WIDER GRD.


Concept/Team Funding


The GRADE has received funding from the Global Challenges Research Fund, the Scottish Funding Council, and the Professor Sonia Buist Global Child Health Research Fund.


Research outputs

To facilitate an understanding of the human impact of government revenue leaks, a precise and realistic model of the relationship between government revenue, survival and health determinants, the GRADE, was developed by a paediatrician, Dr Bernadette O’Hare, and leading econometrician, Prof Stephen Hall. See the underpinning research for the GRADE tool here.

We used the GRADE to estimate the impact of curtailing losses in government revenue to tax abuses. We published an article about this in the Conversation , which has been shared by Yahoo News, Qrius, and the Global Policy Journal. You also can see our working papers and policy briefs here.

Evidence for policymakers

Encouragingly, the GRADE has already had an impact. The Global Legal Action Network, Action Aid, Christian Aid, Oxfam and others used the GRADE to advocate for a review of Irish tax policies. A submission to the Committee on the Rights of the Child was made by ActionAid Ireland, Christian Aid Ireland, Global Legal Action Network, the Integrated Social Development Centre (Ghana) and others (see the press release).

This important decision has also been highlighted by other organisations, including the IFC and the Church Action for Tax Justice. The Church Action for Tax Justice has also used the GRADE to advocate for tax justice.

Dr O’Hare provided feedback on a report by the Church Action for Tax Justice, calling for a global tax rate to combat the economic impact of covid-19. This report was mentioned in the Guardian

The Tax Justice Network used the GRADE to illustrate the link between tax abuse, government revenue and  fundamental economic and social human rights which was covered by the International Tax Review and  Law 360 . They also used the GRADE to demonstrate the impact of tax abuses on the right to education.



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.” (10c)

The Irish Times reported on the UN’s decision to examine whether Irish tax policy harms the rights of children overseas and that Irish tax policy is now a human rights issue for the UN. The World News also reported on the UN’s decision to review Irish tax policies.



The aim of this project is to provide evidence for policies that will support countries to progress towards the Sustainable Development Goals and ensure all children and their families  have access to their fundamental economic and social rights.