Low- and lower-middle-income countries - an analysis of tax abuse, debt and climate change risk

Introduction Climate change is exacerbating an already austere child rights crisis. Lower- income countries have borne 99% of the disease burden from the crisis, of which children under five carry 90%. In response, much of the recent global policy efforts focus on climate action. However, unsustainable levels of debt and tax abuses are draining countries of crucial revenue to handle the crisis. Like the climate crisis, these are primarily facilitated by multinational corporations domiciled within higher-income countries. This paper aims to review these revenue leaks in countries where children are at the greatest risk of climate change to identify opportunities to increase climate change resilience. Methods We compiled data on tax abuse, debt service, and climate risk for all lower-income countries to highlight the need for holistic intervention. We used the Climate Change Risk Index, developed by UNICEF. Additionally, we used figures for tax abuse and debt service as a percentage of government revenue using previous estimates. Results Nine (17.7%) lower-income countries are at high risk of climate change (but at low risk of lost government revenues), eleven (21.6%) at high risk of lost government revenues (but at low risk of climate change), and 31 (60.8%) countries at high risk of both. Most countries at high risk of both are located in sub-Saharan Africa. This shows that countries most in need of resources lose money to arguably preventable leaks in government revenue. Discussion Higher-income countries and global actors can adopt policies and practices to ensure that they do not contribute to human rights abuses in other countries. Highlighting the impact of a failing economic model on children’s economic and social rights and one which increases their vulnerability to the climate emergency could help drive the transition towards a model that prioritises human rights and the environment upon which we all depend.