Financing child rights in Malawi

AVAILABILITY OF DATA AND MATERIALS : All data is available on the GRADE website (https:// www. st-andre ws. ac. uk/ ~grade/ doh/), the Missing Profits (https:// missi ngpro fits. world/), Hidden Wealth (https:// gabri el-zucman. eu/ hidden-wealth/), Who Owns the Wealth in Tax Havens? (http:// gabri el-zucman. eu/ offsh ore/) websites, and the Tax Justice Network’s website (https:// iff. taxju stice. net/). ; BACKGROUND : Nearly all countries have ratified the United Nations Convention on the Rights of the Child and, therefore, support children having access to their rights. However, only a small minority of children worldwide have access to their environmental, economic, and social rights. The most recent global effort to address these deficits came in 2015, when the United Nations General Assembly agreed to a plan for a fairer and more sustainable future by 2030 and outlined the Sustainable Development Goals (SDGs). One remediable cause is the lack of revenue in many countries, which affects all SDGs. However, illicit financial flows from low-income to high-income countries, including international tax abuse, continue unabated. METHODS : Using the most recent estimates of tax abuse perpetuated by multinational companies and tax evasion through offshore wealth, and precise econometric modelling, we illustrate the potential regarding child rights (or progress towards the SDGs) if there was an increase in revenue equivalent to tax abuse in Malawi, a low-income country particularly vulnerable to climate change. The Government Revenue and Development Estimations model provides realistic estimates of government revenue changes in developmental outcomes. Using panel data on government revenue per capita, it models the impact of increased revenue on governance and SDG progress. RESULTS : If cross-border tax abuse and tax evasion were curtailed, the equivalent increase in government revenue in one country, Malawi, would be associated with 12,000 and 20,000 people having access to basic water and sanitation respectively ...