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    <h1 class="gmail-headline">International corporate tax avoidance and domestic government health expenditure</h1>

        <h2 class="gmail-kicker">Bernadette Ann-Marie O’Hare</h2>


















<h3 class="gmail-section_head1">Objective</h3>
                <p>
                
                <span>To compare estimated losses from international corporate tax 
avoidance in individual countries and domestic government health 
expenditure, with reference to the annual threshold of 86 United States 
dollars (US$) per capita required to achieve universal health coverage.</span></p>
<h3 class="gmail-section_head1">Methods</h3>
                <p>
                
                <span>I obtained and compared estimates of international corporate tax avoidance and domestic government health expenditure for 2013.</span></p>
<h3 class="gmail-section_head1">Findings</h3>
                <p>
                
                <span>Data were available for 100 countries: 24 low-, 28 
lower-middle-, 21 upper-middle- and 27 high-income countries. Domestic 
government health expenditure was under US$ 86 per capita in all 24 
low-income countries and in 24 of 28 lower-middle-income countries. 
International corporate tax lost per capita was higher than domestic 
government health expenditure in 19 low-income and 10 
lower-middle-income countries. If the revenue lost to tax avoidance were
 recouped and allocated to the health sector, average annual government 
health expenditure could increase from US$ 8 to US$ 24 per capita in the
 low-income countries studied and from US$ 54 to US$ 91 per capita in 
the lower-middle-income countries.</span></p>
<h3 class="gmail-section_head1">Conclusion</h3>
                <p>
                
                <span>Recouping losses due to international corporate tax avoidance 
and allocating them to the health sector would help low- and 
lower-middle-income countries achieve universal health coverage, a 
target of sustainable development goal (SDG) 3. Tackling tax avoidance 
requires cooperation between the governments of all countries, 
multinational corporations and investors, including private individuals.
 International cooperation to improve domestic resource mobilization is 
the focus of SDG target 17.1.</span></p>








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