{"id":3785,"date":"2024-06-03T10:26:57","date_gmt":"2024-06-03T09:26:57","guid":{"rendered":"https:\/\/medicine.st-andrews.ac.uk\/grade\/?page_id=3785"},"modified":"2026-02-27T14:38:16","modified_gmt":"2026-02-27T14:38:16","slug":"tax_pb","status":"publish","type":"page","link":"https:\/\/medicine.st-andrews.ac.uk\/grade\/research-2\/tax_pb\/","title":{"rendered":"Tax Briefs"},"content":{"rendered":"

[et_pb_section fb_built=”1″ next_background_color=”#ffffff” admin_label=”Banner – update background Image if required” _builder_version=”4.25.1″ _module_preset=”74c69059-8e69-4122-b1e6-dfeabf6c5711″ use_background_color_gradient=”on” background_color_gradient_stops=”rgba(0,0,0,0.6) 0%|rgba(0,0,0,0.9) 100%” background_color_gradient_overlays_image=”on” background_color_gradient_start=”rgba(0,0,0,0.5)” background_color_gradient_end=”rgba(0,0,0,0.75)” background_image=”https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-content\/uploads\/sites\/39\/2024\/05\/logistic-function.png” min_height=”390.3px” custom_padding=”8vw||0vw||false|false” bottom_divider_style=”slant” bottom_divider_height=”10vw” bottom_divider_flip=”horizontal” locked=”off” collapsed=”off” global_colors_info=”{}”][et_pb_row _builder_version=”4.25.1″ _module_preset=”5138c454-be54-4233-bd3b-f8e6a8747976″ custom_margin=”10px||||false|false” custom_padding=”||||false|false” locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.25.2″ _module_preset=”default” global_colors_info=”{}”][et_pb_heading title=”Tax and human rights ” _builder_version=”4.25.2″ _module_preset=”f0c675ea-2574-4d0e-b725-30f8550a8550″ title_level=”h4″ title_font=”Inter|Syne_weight||on|||||” title_text_align=”center” title_text_color=”#FFFFFF” title_font_size=”14px” title_letter_spacing=”1px” title_line_height=”1.4em” custom_margin=”||10px||false|false” title_font_size_tablet=”13px” title_font_size_phone=”13px” title_font_size_last_edited=”on|desktop” locked=”off” global_colors_info=”{%22#003566%22:%91%22title_text_color%22%93}”][\/et_pb_heading][et_pb_heading title=”Tax Briefs” admin_label=”add Report title to Heading” _builder_version=”4.27.0″ _module_preset=”ddeb8c09-9078-4424-bc15-2efb6572e28e” title_font=”|Cormorant Garamond_weight|||||||” title_text_color=”#FFFFFF” title_font_size=”72px” title_line_height=”1.15em” title_font_size_tablet=”40px” title_font_size_phone=”24px” title_font_size_last_edited=”on|phone” locked=”off” global_colors_info=”{}”][\/et_pb_heading][\/et_pb_column][\/et_pb_row][\/et_pb_section][et_pb_section fb_built=”1″ admin_label=”Text” _builder_version=”4.18.0″ _module_preset=”default” custom_padding=”2px|||||” locked=”off” collapsed=”off” global_colors_info=”{}”][et_pb_row _builder_version=”4.25.2″ _module_preset=”5138c454-be54-4233-bd3b-f8e6a8747976″ locked=”off” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.23.1″ _module_preset=”73121f80-a3ef-4484-8763-c3f18e3c56d2″ global_colors_info=”{}”][et_pb_text quote_border_color=”#ffc300″ _builder_version=”4.25.2″ _module_preset=”2c55a9c4-feed-423b-9edb-ae0b5b365cac” text_font=”Inter|Inter_weight|||||||” text_text_color=”#3c3a47″ text_line_height=”1.75em” link_font=”|Inter_weight|||||||” link_text_color=”#003566″ quote_font=”Syne|Syne_weight|||||||” quote_text_color=”#0e0c19″ header_font=”Syne|Syne_weight|||||||” header_text_color=”#0e0c19″ header_font_size=”72px” header_line_height=”1.15em” header_2_font=”Syne|Syne_weight|||||||” header_2_text_color=”#0e0c19″ header_2_font_size=”50px” header_2_line_height=”1.2em” header_3_font=”Syne|Syne_weight|||||||” header_3_text_color=”#0e0c19″ header_3_font_size=”32px” header_3_line_height=”1.3em” header_4_font=”Syne|Syne_weight|||||||” header_4_text_color=”#0e0c19″ header_4_font_size=”24px” header_4_line_height=”1.4em” header_5_font=”Syne|Syne_weight|||||||” header_5_text_color=”#0e0c19″ header_5_font_size=”18px” header_5_line_height=”1.4em” header_6_font=”Syne|Syne_weight|||||||” header_6_text_color=”#0e0c19″ header_6_line_height=”1.5em” text_orientation=”center” custom_margin=”||||false|false” custom_padding=”5px||0px|||” text_font_size_tablet=”15px” text_font_size_phone=”14px” text_font_size_last_edited=”on|phone” header_font_size_tablet=”40px” header_font_size_phone=”24px” header_font_size_last_edited=”on|desktop” header_2_font_size_tablet=”28px” header_2_font_size_phone=”20px” header_2_font_size_last_edited=”on|phone” header_3_font_size_tablet=”22px” header_3_font_size_phone=”17px” header_3_font_size_last_edited=”on|phone” header_4_font_size_tablet=”18px” header_4_font_size_phone=”15px” header_4_font_size_last_edited=”on|tablet” header_5_font_size_tablet=”15px” header_5_font_size_phone=”14px” header_5_font_size_last_edited=”on|desktop” header_6_font_size_tablet=”13px” header_6_font_size_phone=”13px” header_6_font_size_last_edited=”on|desktop” locked=”off” global_colors_info=”{}”]<\/p>\n

We considered countries in two categories.<\/span><\/h4>\n

Those countries which lose revenue due to tax abuse and those which benefit from tax abuse.<\/span><\/h4>\n

We define the harm done TO a country<\/strong>\u00a0as deprivation resulting from foregone revenue due to tax abuse.<\/span><\/h4>\n

We define\u00a0harm done BY a country<\/strong> as the deprivation of human rights in other countries resulting from reduced government revenues due to tax abuses and attribute the human rights deprivations <\/span>in proportion to their share of total global tax loss inflicted.<\/span><\/span><\/h4>\n

We use GRADE to translate the impact of tax abuse into human rights.<\/span><\/h4>\n

We used the State of <\/span>Tax Justice<\/span><\/a> 2024 and 2020 reports for data on tax abuse.<\/span><\/h4>\n

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Use our realistic estimations of the impact of government revenue on fundamental rights to drive impactful change.<\/p>\n

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We considered countries in two categories. Those countries which lose revenue due to tax abuse and those which benefit from tax abuse. We define the harm done TO a country\u00a0as deprivation resulting from foregone revenue due to tax abuse. We define\u00a0harm done BY a country as the deprivation of human rights in other countries resulting […]<\/p>\n","protected":false},"author":14,"featured_media":0,"parent":5955,"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-3785","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-json\/wp\/v2\/pages\/3785","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=3785"}],"version-history":[{"count":0,"href":"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-json\/wp\/v2\/pages\/3785\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-json\/wp\/v2\/pages\/5955"}],"wp:attachment":[{"href":"https:\/\/medicine.st-andrews.ac.uk\/grade\/wp-json\/wp\/v2\/media?parent=3785"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}