Bernadette Óhare

Taxing multinational corporations raises significant government revenue to support progress towards the Sustainable Development Goals (SDGs).This study examines Philips, a multinational corporation that publicly reports country-by-country data on revenue, profits, taxes, employees and tangible assets, using the Government Revenue and Development Estimations (GRADE) econometric model to estimate the development impact of its corporate income tax contributions. Tax payments do not always reflect actual economic activity in host countries due to profit shifting. This study also assesses the degree to which reported profits align with economic activity. Results indicate Philips’ tax payments make a meaningful positive contribution to sustainable development: government revenue equivalent to these payments enables over 1100 additional children to attend school daily and advances SDG progress on basic water (8100 people), sanitation (13,400 people), clean fuels (28,000 people) and electricity (1700 people). However, analysis reveals some misalignment between reported profits and economic activity across countries, suggesting unrealised potential in Philips’ development contribution. Modelling a reallocation of taxing rights to host countries where economic activity occurs using unitary tax with formulary apportionment indicates that annual tax payments may average $78 million higher in constant 2015 USD, potentially enabling 900 more children to attend school and expanding access to basic water (6500 people), sanitation (9600 people), clean fuels (22,600 people) and electricity (7400 people). These findings highlight the value of transparent country-by-country reporting as a foundation for evidence-based tax policy reform and the significant development gains from Philips’ tax payments and greater gains if profits were better aligned with economic activity.

This study explores the relationship between government revenue per capita, governance quality, and the supply of teachers—an indicator under Sustainable Development Goal 4 (Target 4.c). Using annual data from 217 countries spanning 1980 to 2022, we apply a non-linear panel model with a logistic function that incorporates country-specific governance measures. Our findings reveal that increased government revenue is positively associated with teacher supply, and that improvements in governance amplify this effect. The model provides predictive insights into how changes in revenue may influence progress toward education-related SDG targets at the country level.

This study explores the relationship between government revenue per capita, governance quality, and the supply of teachers—an indicator under Sustainable Development Goal 4 (Target 4.c). Using annual data from 217 countries spanning 1980 to 2022, we apply a non-linear panel model with a logistic function that incorporates country-specific governance measures. Our findings reveal that increased government revenue is positively associated with teacher supply, and that improvements in governance amplify this effect. The model provides predictive insights into how changes in revenue may influence progress toward education-related SDG targets at the country level.

COVID-19 is now an established and ongoing disease and no longer considered a public health emergency of international concern by the World Health Organization (WHO) [1]. Despite this announcement from the WHO, up to 34 812 cases are reported globally each week. [2]. The global community was ill-prepared to respond to the pandemic when it began. […]

When governments have more revenue, they can invest in infrastructure, such as the provision of electricity or clean fuels, which is more effective in well-governed countries. Here, we use an equilibrium correction model to empirically investigate the relationship between government revenue per capita, six indicators of quality of governance, and the proportion of the population with access to electricity and clean fuels, using an unbalanced panel dataset that includes nearly all countries in the world. The results suggest a strong effect over time: as government revenue increases, the provision of electricity and clean fuels increases, and the magnitude of this influence is mediated significantly by a country’s quality of governance. This model offers the ability to demonstrate the impact of increases and decreases in government revenue in an individual country, while accounting for the impact of revenue on governance and on the provision of electricity and clean fuels.

Introduction: Adherence to Antiretroviral Treatment (ART) in children and adolescents living with HIV in low-resource settings is not extensively studied in large cohort studies including both adults and pediatric patients. We compared rates of virological suppression, adherence and defaulting among children, adolescents and adults attending a family ART clinic at Queen Elizabeth Central Hospital; a tertiary hospital situated in the southern region of Malawi.Methods: The study was longitudinal and made use of routinely collected data for all 27,229 clinic attendees. Clinical information obtained at routine clinical visits entered electronically since 2008 was extracted in February 2017. This data was used to ascertain differences across the different age groups. Logistic regression and Cox regression models were fitted to compare rates of Virological Suppression (VS), adherence, and defaulting, respectively.Results: Younger and older adolescents (ages 10–14 years and 15–19 years respectively) were less likely to achieve VS compared to adults in the final model AOR 0.4 (0.2–0.9, 95% CI) and AOR 0.2 (0.1–0.4, 95% CI) respectively. Young children (ages 0–4 years), older children (ages 5–9 years) and younger adolescents were less adherent to ART compared to adults AOR 0.1 (0.1–0.2, 95% CI), AOR 0.2 (0.1–0.3, 95% CI), and AOR 0.4 (0.3–0.5, 95% CI) respectively. Young adults and younger children had an increased likelihood of defaulting compared to adults.Conclusion: Poor performance on ART of children and adolescents highlights unaddressed challenges to adherence. Ongoing research to explore these potential barriers and possible interventions needs to be carried out. The adherence assessment methods used and strategies for improving it among children and adolescents need to be revised at the clinic.

This paper empirically investigates the link between the level of government revenue per capita and six indicators of the quality of governance in an unbalanced panel data set consisting of all countries in the world (217 countries; due to some missing data, (this was reduced to 196) using data from 1996 to 2020. It uses single-equation generalised method of moment (GMM) techniques and a vector autoregressive (VAR) and vector error correction model (VECM) approach to investigate this issue. The results suggest a strong effect over time whereby an increase in government revenue leads to a steady improvement in governance. These findings suggest an important virtuous circle between government revenue and governance. As a result, additional government revenue can significantly impact the Sustainable Development Goals more than our previous work has suggested.

Background: The COVID-19 pandemic and the climate emergency threaten progress in reaching many of the Sustainable Development Goal (SDG) targets by 2030. The under-5 mortality and maternal mortality rates are well below the targets, and if we progress at the current pace, there is a high risk of not meeting the 2030 goals. Furthermore, the initial progress in the decline in child and maternal mortality since 1990 is likely to be eroded. Much of this progress has resulted from increased sanitation, drinking water, education, and health service coverage. The adequate provision of public services is possible if there is sufficient government funding. When governments have more income, they spend more on public services, which increases access to fundamental economic and social rights and, thus, contributes to the SDGs. One of the key drivers of government financing, taxation, constitutes 70% of government revenue in low- and lower-middle-income countries. Corporate income tax constitutes 18.8% of tax revenue in African countries compared to 10% of tax revenue in OECD countries. Therefore, it plays a critical role in SDG progress. This paper aims to quantify the contribution of one large taxpayer, that publishes their tax payments, (Vodafone Group Plc) on progress towards SDGs in six African countries. We use econometric modelling to estimate the impact of an increase in government revenue equivalent to Vodafone's average tax paid between 2007–2017. Results: We find that government revenue equivalent to Vodafone’s taxes made a significant contribution to progress in attaining selected SDGs. We found that the revenue equivalent to Vodafone’s taxes allowed 966,188 people to access clean water and 1,371,972 people to access basic sanitation each year. Over the time period studied, 858,054 children spent an extra year in school and 54,275 children under five years and 3,655 mothers survived. In just one of these countries, Tanzania, the revenue equivalent to Vodafone's tax contribution allowed 174,121 people to access clean water and 223,586 to access sanitation each year. Over the time studied 187,023 children spent an additional year at school, 6,569 additional children under five and 625 additional mothers survived. Conclusions: These findings demonstrate that the reported contributions from a single multinational corporation drive SDG progress. Furthermore, it highlights the importance of transparent taxes and explores the responsibilities of global institutions, governments, investors, and multinational corporations.

Emergency triage assessment, Management of shock in children with severe malnutrition, Coma and convulsions, The sick young infant, Neonatal notes, Low birth weight and prematurity, Perinatal asphyxia/hypoxic ischaemic encephalopathy, Neonatal infection

Governments generally provide the services that allow people to access the critical determinants of health: water, sanitation, and education. These are also Sustainable Development Goals and fundamental economic and social human rights. Studies show that governments spend more on public services and health determinants with more revenue. However, governments in low and lower-middle-income countries have small budgets, and tax abuse (avoidance and evasion) contributes to revenue leaks. Researchers have estimated that four countries enable more than half of global tax abuse. We used estimates on tax abuse with a model of the relationship between government revenue and the determinants of health to quantify the potential for progress towards the Sustainable Development Goals 3, 4, 5, and 6. The increase in government revenue equivalent to global tax abuses is associated with 36 million people having access to basic sanitation and 18 million having access to basic drinking water. Additionally, over a ten year period, this increase would be associated with over 600,000 children and almost 80,000 mothers surviving. Thus, curtailing tax abuses would significantly contribute to progress towards the Sustainable Development Goals. Countries that enable tax abuses must review and modify policies to ensure progress towards these goals.