Using the GRADE for research

Our peer-reviewed research on Government Revenue and Development (GRADE) has demonstrated that an increase in government revenue in low-income-countries can have a significant impact on their ability to provide Determinants of Health (DOH, e.g. sanitation and drinking water) and reduce under-5 (U5) and maternal survival rates. Leaks in government revenue, for instance through tax abuse or debt service, can hinder governments from accruing the necessary revenue to achieve this goal. We have used the GRADE tool to estimate the effects of curtailing government losses due to tax abuse on the DOH and mortality rates and have produced a set of policy briefs based on our results. We are in the process of creating outputs to estimate the effects of curtailing leaks in government revenue through other sources, such as through debt service relief.

GRADE Publications

Hall, S., Illian, J., Makuta, I. et al. Government Revenue and Child and Maternal Mortality. Open Econ Rev 32, 213–229 (2021). https://doi.org/10.1007/s11079-020-09597-0

Hall, S., Lopez, M., Murray, S., et al., Government revenue, quality of governance and child and maternal survival. Applied Economics Letters, 1-6 (2021). https://doi.org/10.1080/13504851.2021.1963408

 

Working Papers

How does government revenue impact children's right to health?
How might reducing tax abuse impact the Sustainable Development Goals?

Read our working paper

Tax abuse – the potential for the Sustainable Development Goals

In this paper, we detail the potential for progress towards the SDGs if there was an increase in government revenue equivalent to tax abuse and include a breakdown for every country.

How might reducing external debt service impact the Sustainable Development Goals?

Read our working paper

The impact of external debt service on progress towards the Sustainable Development Goals

In this paper we detail the potential for progress towards the SDGs if  there was an increase in revenue equivalent to external debt service and include a breakdown for every country.

 

Tax Abuses and Human Rights

How do tax abuses impact human rights?

Tax abuses impact human rights by reducing government revenue. This diminishes a country’s ability to provide sanitation, drinking water, education and other determinants of health and reduces child and maternal survival rates, hereby impairing fundamental economic and social human rights. Increasing access to the determinants of health and survival rates are also among the Sustainable Development Goals (SDGs).  The GRADE shows the increase in the coverage of these rights if there is an increase in revenue equivalent to the government revenue leaks, including tax abuse.

 

Our policy briefs can assist advocacy work on tax justice as it provides evidence for the effects of tax abuses caused by a country on fundamental economic and social human rights. To read more about our methodology, see our working paper on tax abuses and government revenue.

Harm done by countries

How do you define "harm done by countries"?

We define ‘harm done by countries’ as the impact on the determinants of health that result from the tax abuses enabled by these countries, which prevents countries from accruing government revenue. This impact is particularly crucial in low- and middle-income countries.

To read more about our methodology, see our working paper on tax abuses and government revenue.

Harm done to countries

How do you define "harm done to countries"?

We define ‘harm done to countries’ as the impact on the determinants of health resulting from tax abuses carried out within a country by international actors. The effect of these tax abuses acts by reducing government revenue and thus spending on public services and the determinants of health or fundamental economic and social rights.