See Government Revenue and Rights for a recent summary
Use in United Nations documents
- Our modelling was used by the UNCTAD team in their 2020 report Tackling Illicit Financial Flows for Sustainable Development in Africa (UNCTAD, 2020).
- Our work The effect of illicit financial flows on time to reach the fourth Millennium Development Goal in Sub-Saharan Africa: a quantitative analysis was featured in the landmark report of the High-Level Panel on Illicit Financial Flows from Africa by the United Nations Economic Commission for Africa (United Nations Economic Commission for Africa, 2015).
Use as evidence for submissions to human rights committees
- 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 – Click to view the submission.
- 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
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.”
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.
Use by leading global advocacy organisations
- Our work Tax Abuse – the potential for the Sustainable Development Goals was used by the leading global advocacy group, the Tax Justice Network to illustrate the link between tax abuse, government revenue and fundamental economic and social human rights in a report Tax Abuse and Human Rights which was covered by the International Tax Review and Law 360.
- The Tax Justice Network used the GRADE to demonstrate the impact of tax abuses on the right to education.
- Our work on International corporate tax avoidance and domestic government health expenditure on the impact of International Corporate Tax Avoidance featured in the World Health Organisation Bulletin (B. O’Hare, 2019) and was discussed in Le Monde
- An article How global tax dodging costs lives: new research shows a direct link to increased death rates in the Conversation, which has been shared by Yahoo News, Qrius, and the Global Policy Journal.
- In response to the Pandora Papers, the Sueddeutsche Zeitungreleased an interview with our team leaders on the impact of tax abuses on the right to health.