The GRADE can be used to quantify the impact of an increase in government revenue on SDG progress.

The figure here shows the additional number of children who would attend school in Nigeria every year if the government revenue was increased by 25%.

Governments can increase their revenue if tax abuse or debt services are reduced.  

GRADE estimations are precise and realistic and can be used to advocate for policy changes. 

There is no assumption that additional revenue is reallocated but instead that it is spent in the same way as it has been in recent years, which is closer to the real-life scenario. 


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. 

 The GRADE shows the increase in the number of people who will access these rights if there is an increase in revenue equivalent to the government revenue losses.

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.

Research underpinning the GRADE


Government Revenue and Child and Maternal Mortality. Open Econ Rev 32, 213–229 (2021).

Government revenue, quality of governance and child and maternal survival. Applied Economics Letters, 1-6 (2021).

The Impact of Government Revenue on the Achievement of the Sustainable Development Goals and the Amplification Potential of Good Governance. Cent Eur J Econ Model Econom 2022;14:109–29. 

United Nations Working Papaer – A model to explain the impact of government revenue on the quality of governance and the SDGs 


GRADE Research


Tax Abuse – The Potential for the Sustainable Development Goals PLOS Glob Public Heal 2022;2

The Tax Justice Network. Tax Justice & Human Rights:   The 4 Rs and the realisation of rights. 2021

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

Achieving basic rights in healthcare facilities in low-income countries:

GRADE – Malawi Policy Brief on Illicit Financial Flows

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.

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.