“An analysis of tax abuse, debt, and climate change risk in low-income and lower-middle-income countries“, by Lopez et al (BMJ), was cited by the special rapporteur in her 2025 report.
Social Protection in Low Income Countries
Bernadette O’Hare and Stephen Hall, from the Government Revenue and Development Estimations (GRADE) project at the Universities of St Andrews and Leicester. Social Protection in Low Income Countries. Submission to the Special Rapporteur on extreme poverty and human rights, 28 November 2024, updated 14th January 2025 (unpublished). Their proposal aligns with the evolving needs of developing countries and ensures a more robust and equitable allocation of resources.
p13, “Financing social protection floors”
CESCR submissions
A paper by Etter-Phoya, Rachel et al. ‘Financing Child Rights in Malawi’, BMC Public Health, 23/1 (2023), 2255 was used in the submission to the 76th session (09 Sep. 2024 – 27 Sep. 2024) of the Committee on Economic, Social and Cultural Rights, regarding Malawi.
“Impact of higher-income countries on child health in lower-income countries from a climate change perspective“, a paper by Hannah, Eilish et al. PLOS Global Public Health, 4/1 (2024), e0002721, was used in the submission to the 76th Session of the Committee on Economic, Social and Cultural Rights for Malawi.
Review of UK Tax policies
The Centre for Economic and Social Rights, the Tax Justice Network, the Global Network of Movement Lawyers, ESRC-Net, Centre de Estudios Legales y Sociales, Minority Rights Group International and others used GRADE to advocate for a review of UK tax policies with a submission to the Committee for the Elimination of all forms of Racial Discrimination (CERD).
Right to education
GRADE and The TAXed Alliance submitted the Special Rapporteur on the Right to Education.
The GRADE was used by the Tax and Education Alliance, The Tax Justice Network, the Global Alliance for Tax Justice, Action Aid, and the Global Campaign for Education and Education International for submission to the Independent Expert on Foreign Debt.
Cross-border Impact of UK Tax Policies
GRADE evidence was used to make a submission to the Universal Periodic Review of the United Kingdom and Northern Ireland – to highlight the cross-border impact of the UK’s tax policies.