An analysis of tax abuse, debt, and climate change risk in low-income and lower-middle-income countries.

ABSTRACT:

Introduction

Climate change is exacerbating a pre-existing child rights crisis. Lower- (low- and lower-middle-) income countries have borne 99% of the disease burden from the crisis, of which children under five carry 90%. In response, much of the recent global policy efforts focus on climate action. However, unsustainable levels of debt and tax abuses are draining countries of crucial revenue to handle the crisis. Like the climate crisis, these are primarily facilitated by entities domiciled within higher- (upper-middle- and high-) income countries. This paper aims to review these revenue leaks in countries where children are at the greatest risk of climate change to identify opportunities to increase climate change resilience.

Methods

We compiled data on tax abuse, debt se

SUBMITTER: Lopez MJ 

PROVIDER: S-EPMC9305829 | biostudies-literature | 2022 Jul

REPOSITORIES: biostudies-literature