We considered countries in two categories:
- Those countries which lose revenue due to tax abuse
- Those which benefit from tax abuse.
We define the harm done TO a country as deprivation resulting from foregone revenue due to tax abuse.
We define harm done BY a country as the deprivation of human rights in other countries resulting from reduced government revenues due to tax abuses and attribute the human rights deprivations in proportion to their share of total global tax loss inflicted.
We use GRADE to translate the impact of tax abuse into human rights.
We used the State of Tax Justice 2024 and 2020 reports for data on tax abuse.