{"id":3013,"date":"2024-01-12T13:23:32","date_gmt":"2024-01-12T13:23:32","guid":{"rendered":"https:\/\/medicine.st-andrews.ac.uk\/grade\/?page_id=3013"},"modified":"2026-02-27T15:07:52","modified_gmt":"2026-02-27T15:07:52","slug":"policy-briefs","status":"publish","type":"page","link":"https:\/\/medicine.st-andrews.ac.uk\/grade\/policy-briefs\/","title":{"rendered":"Policy Briefs"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;70px||||false|false&#8221; locked=&#8221;off&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_row _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; min_height=&#8221;96.8px&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;Txt &#8211; Header&#8221; _builder_version=&#8221;4.23.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h1>GRADE Policy Briefs &#8211; Harm done BY countries as a result of tax abuse<\/h1>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-75 alignnone size-full\" src=\"https:\/\/medicine.st-andrews.ac.uk\/new-grade\/wp-content\/uploads\/sites\/60\/2023\/06\/20230607-DecorLine.png\" alt=\"\" width=\"96\" height=\"7\" \/><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.23.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3><strong>We define \u2018harm done BY a country\u2019 as the deprivation of human rights resulting from reduced government revenues due to tax abuses enabled by this country.<\/strong><\/h3>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.22.1&#8243; _module_preset=&#8221;default&#8221; custom_margin=&#8221;-22px|auto||auto||&#8221; custom_padding=&#8221;||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_button button_url=&#8221;https:\/\/medicine.st-andrews.ac.uk\/grade\/irish_tax_policies\/%20&#8243; url_new_window=&#8221;on&#8221; button_text=&#8221;Summary of the impact of Irish tax policies&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; button_icon=&#8221;&#xe03c;||divi||400&#8243; custom_margin=&#8221;|6px||||&#8221; global_colors_info=&#8221;{}&#8221;][\/et_pb_button][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;Txt &#8211; Bloomsberg&#8221; _builder_version=&#8221;4.25.1&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;2px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p style=\"text-align: center\"><span style=\"font-size: x-large\"><strong>A deeper dive<\/strong><\/span><\/p>\n<p style=\"text-align: center\"><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2024\/01\/Ireland_SOTJ2023_GRADE-PB-HR-overseas.pdf\" target=\"_blank\" rel=\"noopener\"><span style=\"font-size: x-large\"><strong>Irish tax policies and human rights deprivation overseas<\/strong><\/span><\/a><\/p>\n<p>&nbsp;<\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.22.1&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;Txt &#8211; Bloomsberg&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; min_height=&#8221;30px&#8221; custom_margin=&#8221;||-32px|||&#8221; custom_padding=&#8221;2px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><span style=\"font-size: 24px\"><b>Harm done BY countries using the SOTJ2020 estimates on tax abuse<\/b><\/span>\u00a0<em><\/em><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.23.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;0px|||||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.23.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.23.4&#8243; _module_preset=&#8221;default&#8221; min_height=&#8221;133.9px&#8221; custom_margin=&#8221;34px|||||&#8221; custom_padding=&#8221;5px|||||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Ireland-policy-brief.pdf\"><strong><span style=\"font-size: large\">Ireland<\/span><\/strong><\/a><\/li>\n<li><strong><span style=\"font-size: large\"><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/United-Kingdom.pdf\">The United Kingdom<\/a><\/span><\/strong><\/li>\n<li><strong><span style=\"font-size: large\"><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Switzerland.pdf\">Switzerland<\/a><\/span><\/strong><\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.23.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.23.4&#8243; _module_preset=&#8221;default&#8221; min_height=&#8221;143.2px&#8221; custom_padding=&#8221;15px|||||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Luxembourg.pdf\">Luxembourg<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Netherlands.pdf\">The Netherlands<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Cayman-Islands-2.pdf\">The Cayman Islands<\/a><\/strong><\/span><\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; min_height=&#8221;40.8px&#8221; custom_margin=&#8221;|auto|-3px|auto||&#8221; custom_padding=&#8221;||5px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text admin_label=&#8221;Txt &#8211; Header&#8221; _builder_version=&#8221;4.21.0&#8243; _module_preset=&#8221;default&#8221; min_height=&#8221;98.8px&#8221; custom_margin=&#8221;-37px|||||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h1>GRADE Policy Briefs &#8211; Harm done TO countries as a result of tax abuse<\/h1>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-75 alignnone size-full\" src=\"https:\/\/medicine.st-andrews.ac.uk\/new-grade\/wp-content\/uploads\/sites\/60\/2023\/06\/20230607-DecorLine.png\" alt=\"\" width=\"96\" height=\"7\" \/><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=&#8221;4.23.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;4.23.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.23.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<h3><strong>We define \u2018harm done TO a country\u2019 as the deprivation of human rights resulting from reduced government revenues due to cross-border tax abuses.<\/strong><\/h3>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.23.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong><span style=\"font-size: large\">The harm done TO countries using the SOTJ2023 estimates for tax abuse, see <\/span><\/strong><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2023\/10\/GRADE-PB_-SOTJ2023_ALL_annual.pdf\">ALL countries<\/a><\/strong><\/span><\/p>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.23.4&#8243; _module_preset=&#8221;default&#8221; text_font_size=&#8221;18px&#8221; custom_padding=&#8221;||0px|||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<p><strong>The harm done TO countries using the SOTJ2020 estimates for tax abuse (country case studies)<\/strong><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=&#8221;1_2,1_2&#8243; _builder_version=&#8221;4.23.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;8px||0px|||&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.23.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.23.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Angola.pdf\"><span style=\"font-size: large\"><strong>Angola\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/strong><\/span><\/a><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Afghanistan.pdf\">Afghanistan<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Benin.pdf\">Benin<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Burkina-Faso.pdf\">Burkina Faso<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/The-Central-African-Republic.pdf\">The Central African Republic<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Chad.pdf\">Chad<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Comoros.pdf\">Comoros<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Democratic-Republic-of-the-Congo.pdf\">Congo, Dem. Rep.<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Cote-dIvoire.pdf\">Cote d\u2019Ivoire<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"http:\/\/med.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/13\/2021\/04\/The-Gambia.pdf\">The Gambia<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Guinea.pdf\">Guinea<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Guinea-Bissau.pdf\">Guinea-Bissau<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Haiti.pdf\">Haiti<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Kenya.pdf\">Kenya<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Lesotho.pdf\">Lesotho<\/a><\/strong><\/span><\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][et_pb_column type=&#8221;1_2&#8243; _builder_version=&#8221;4.23.4&#8243; _module_preset=&#8221;default&#8221; global_colors_info=&#8221;{}&#8221;][et_pb_text _builder_version=&#8221;4.23.4&#8243; _module_preset=&#8221;default&#8221; custom_padding=&#8221;11px|||||&#8221; global_colors_info=&#8221;{}&#8221;]<\/p>\n<ul>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Liberia.pdf\">Liberia<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Madagascar.pdf\">Madagascar<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2022\/08\/GRADE-Malawi-Policy-Brief-Illicit-financial-flows-and-child-rights.pdf\">Malawi<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Mali.pdf\">Mali<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Mozambique.pdf\">Mozambique<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Nepal.pdf\">Nepal<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Niger.pdf\">Niger<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Rwanda.pdf\">Rwanda<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Sierra-Leone.pdf\">Sierra Leone<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Senegal.pdf\">Senegal<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Tanzania.pdf\">Tanzania<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Togo.pdf\">Togo<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Uganda.pdf\">Uganda<\/a><\/strong><\/span><\/li>\n<li><span style=\"font-size: large\"><strong><a href=\"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2021\/04\/Zambia.pdf\">Zambia<\/a><\/strong><\/span><\/li>\n<\/ul>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>GRADE Policy Briefs &#8211; Harm done BY countries as a result of tax abuse We define \u2018harm done BY a country\u2019 as the deprivation of human rights resulting from reduced government revenues due to tax abuses enabled by this country.A deeper dive Irish tax policies and human rights deprivation overseas &nbsp;Harm done BY countries using [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-3013","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-json\/wp\/v2\/pages\/3013","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-json\/wp\/v2\/comments?post=3013"}],"version-history":[{"count":1,"href":"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-json\/wp\/v2\/pages\/3013\/revisions"}],"predecessor-version":[{"id":7567,"href":"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-json\/wp\/v2\/pages\/3013\/revisions\/7567"}],"wp:attachment":[{"href":"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-json\/wp\/v2\/media?parent=3013"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}