Abstract:
Objective: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$) per capita required to achieve universal health coverage. Methods:I obtained and compared estimates of international corporate tax avoidance and domestic government health expenditure for 2013. Findings:Data were available for 100 countries: 24 low-, 28 lower-middle-, 21 upper-middle- and 27 high-income countries. Domestic government health expenditure was under US$ 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. Conclusion: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. Objectif:Comparer les pertes estimées résultant de l'évitement de l'impôt sur les sociétés au niveau international dans certains pays et leurs dépenses de santé au niveau national, en se référant au seuil annuel de 86 dollars des États-Unis (US$) par habitant nécessaires pour parvenir à une couverture sanitaire universelle. Méthodes:J'ai obtenu et comparé des estimations de l'évitement de l'impôt sur les sociétés au niveau international et des dépenses de santé au niveau national pour l'année 2013. Résultats:Des données étaient disponibles pour 100 pays: 24 pays à faible revenu, 28 à revenu moyen inférieur, 21 à revenu moyen supérieur et 27 à revenu élevé. Les dépenses de santé du gouvernement national étaient inférieures à 86 US$ par habitant dans les 24 pays à faible revenu et dans 24 des 28 pays à revenu moyen inférieur. La perte résultant de l'évitement de l'impôt sur les sociétés au niveau international par habitant était supérieure aux dépenses de santé du gouvernement national dans 19 pays à faible revenu et 10 pays à revenu moyen inférieur. Si les revenus perdus en raison de l'évitement fiscal étaient récupérés et alloués au secteur de la santé, la moyenne des dépenses de santé annuelles du gouvernement pourrait passer de 8 US$ à 24 US$ par habitant dans les pays à faible revenu étudiés, et de 54 US$ à 91 US$ par habitant dans les pays à revenu moyen inférieur. Conclusion:La récupération des pertes dues à l'évitement de l'impôt sur les sociétés à l'échelle internationale et leur allocation au secteur de la santé aideraient les pays à faible revenu et à revenu moyen inférieur à parvenir à une couverture sanitaire universelle, ce qui correspond à une cible de l'objectif de développement durable (ODD) 3. La lutte contre l'évitement fiscal exige une coopération entre les gouvernements de tous les pays, les sociétés multinationales et les investisseurs, y compris les particuliers. La coopération internationale pour améliorer la mobilisation des ressources nationales est au cœur de la cible 17.1 des ODD. Objetivo:Comparar las pérdidas estimadas por la evasión del impuesto de sociedades internacional en los distintos países y el gasto sanitario de los gobiernos nacionales, con referencia al umbral anual de 86 dólares estadounidenses (USD) per cápita necesario para lograr la cobertura sanitaria universal. Métodos:Se obtuvieron y compararon estimaciones de la evasión del impuesto de sociedades internacional y del gasto sanitario de los gobiernos nacionales para 2013. Resultados:Los datos estaban disponibles para 100 países: 24 países de ingresos bajos, 28 de ingresos medios-bajos, 21 de ingresos medios-altos y 27 de ingresos altos. El gasto sanitario de los gobiernos nacionales fue inferior a 86 USD per cápita en los 24 países de bajos ingresos y en 24 de los 28 países de ingresos medios-bajos. La pérdida de impuestos de sociedades internacionales per cápita fue mayor que el gasto sanitario de los gobiernos nacionales en 19 países de ingresos bajos y 10 de ingresos medios-bajos. Si los ingresos perdidos por la evasión de impuestos se recuperaran y se asignaran al sector de la salud, el gasto público anual medio en salud podría aumentar de 8 a 24 USD per cápita en los países de bajos ingresos estudiados, y de 54 a 91 USD per cápita en los países de ingresos medios-bajos. Conclusión:La recuperación de las pérdidas debidas a la evasión del impuesto de sociedades internacional y su asignación al sector de la salud ayudaría a los países de ingresos bajos y medios-bajos a lograr la cobertura sanitaria universal, una meta del objetivo 3 del desarrollo sostenible (sustainable development goal, SDG). La lucha contra la evasión de impuestos requiere la cooperación entre los gobiernos de todos los países, las empresas multinacionales y los inversores, incluidos los particulares. La cooperación internacional para mejorar la movilización de recursos nacionales es el objetivo del SDG 17.1. الغرض:مقارنة الخسائر التقديرية نتيجة تجنب ضريبة المؤسسات الدولية في كل بلد على حدة، والإنفاق الحكومي المحلي على الصحة، مع الإشارة إلى الحد السنوي البالغ 86 دولاراً أمريكياً للفرد، والمطلوب لتحقيق التغطية الصحية الشاملة. الطريقة:لقد حصلت على التقديرات لتجنب ضريبة المؤسسات الدولية، والإنفاق الحكومي المحلي على الصحة لعام 2013، وقمت بالمقارنة بينها. النتائج:كانت البيانات متوفرة لعدد 100 دولة:24 دولة ذات دخل منخفض، و28 دولة ذات دخل متوسط، و21 دولة ذات دخل متوسط أعلى، و27 دولة ذات دخل مرتفع.كان الإنفاق الحكومي المحلي على الصحة أقل من 86 دولاراً أمريكياً للفرد في كل الدول الـ 24 ذات الدخل المنخفض، وفي 24 دولة من إجمالي الـ 28 دولة ذات الدخل المتوسط الأقل.كانت ضريبة المؤسسات الدولية الضائعة بالنسبة للفرد أعلى من الإنفاق الحكومي المحلي على الصحة في 19 دولة ذات دخل منخفض، و10 دول ذات دخل متوسط أقل.إذا كان العائد الضائع بسبب تجنب الضريبة، قد تم استرداده وتخصيصه للقطاع الصحي، يمكن أن يزيد متوسط الإنفاق الحكومي السنوي على الصحة من 8 دولارات إلى 24 دولاراً للفرد في الدول ذات الدخل المنخفض الخاضعة للدراسة، ومن 54 دولاراً أمريكياً إلى 91 دولاراً أمريكياً للفرد في الدول ذات الدخل المتوسط الأقل. الاستنتاج:إن استرداد الخسائر الناتجة عن تجنب ضريبة المؤسسات الدولية، وتخصيصها للقطاع الصحي سوف يساعد الدول ذات الدخل المنخفض، والدول ذات الدخل المتوسط الأقل، في تحقيق تغطية صحية شاملة، وهو الغاية المنشودة من هدف التنمية المستدامة الثالث (SDG). يتطلب تعقب تجنب الضريبة تعاونًا بين الحكومات في كل الدول، والمؤسسات متعددة الجنسيات، والمستثمرين، بما يشمل الأفراد ذاتهم.ويمثل التعاون الدولي لتحسين تعبئة الموارد المحلي محورًالهدف التنمية المستدامة (SDG) رقم 17.1. 目的:参照实现全民健康覆盖所需的人均 86 美元 (US$) 的年度最低要求,比较各国国际企业避税行为造成的预计损失和国内政府卫生支出。. 方法:我们搜集并比较了 2013 年国际企业避税和国内政府卫生支出的预估值。. 结果:提供了 100 个国家/地区的数据:24 个低收入国家、28 个中低收入国家、21 个中高收入国家和 27 个高收入国家。所有 24 个低收入国家以及 28 个中低收入国家中的 24 个国家的国内政府卫生支出低于 86 美元的人均标准。在 19 个低收入国家和 10 个中低收入国家中,国际企业人均税收损失高于国内政府卫生支出。如果将国际企业因避税造成的税收损失收回并分拨给卫生部门,则本文所研究的低收入国家的年均卫生支出可以从人均 8 美元增加到 24 美元,中低收入国家的年均卫生支出可以从人均 54 美元增加到 91 美元。. 结论:将国际企业因避税造成的税收损失收回并分拨给卫生部门有助于低收入和中低收入国家实现全民健康覆盖,即可持续发展目标 (SDG) 3 的目标。治理避税问题需要各国政府、跨国公司以及包括个人在内的投资者之间的通力合作。加强国内资源调动的国际合作是可持续发展目标 17 的重点。. Цель:Сравнение оценки ущерба от международного уклонения от уплаты налога на прибыль предприятий и организаций в отдельных странах и объемов внутренних государственных расходов на здравоохранение в сравнении с ежегодным порогом в 86 долларов США на душу населения, необходимым для достижения всеобщего охвата услугами здравоохранения. Методы:Автор получил и сравнил оценочные данные о суммах международного уклонения от уплаты налога на прибыль предприятий и организаций и внутренних государственных расходах на здравоохранение по состоянию на 2013 год. Результаты:Были доступны данные по 100 странам: 24 страны с низким уровнем доходов, 28 стран с уровнем доходов от низкого к среднему, 21 страна с уровнем доходов от среднего к высокому и 27 стран с высоким уровнем доходов. Внутренние государственные расходы на здравоохранение были ниже 86 долларов США на душу населения во всех 24 странах с низким уровнем доходов и в 24 из 28 стран с уровнем доходов от низкого к среднему. Объемы ущерба от международного уклонения от уплаты налога на прибыль предприятий и организаций были выше, чем внутренние государственные расходы на здравоохранение, в 19 странах с низким уровнем доходов и в 10 странах с уровнем доходов от низкого к среднему. Если бы прибыль, потерянную в результате уклонения от уплаты налогов, удалось бы вернуть в страну и передать в сектор здравоохранения, можно было бы повысить среднегодовые расходы на душу населения с 8 до 24 долларов США в исследованных странах с низким уровнем доходов и с 54 до 91 доллара США в странах с уровнем доходов от низкого к среднему. Вывод:Возврат в страну прибыли, потерянной в результате международного уклонения от уплаты налога на доход предприятий и организаций, и ее ассигнование на нужды сектора здравоохранения могли бы помочь странам с низким и средне-низким уровнем доходов добиться всеобщего охвата услугами здравоохранения, то есть достичь цели номер 3 в области устойчивого развития (SDG). Борьба с уклонением от уплаты налогов требует совместных усилий правительств всех стран, многонациональных корпораций и инвесторов, в том числе частных лиц. Международное сотрудничество для улучшения мобилизации внутренних ресурсов стран является главной частью цели SDG 17.1.
journal_name
Bull World Health Organjournal_title
Bulletin of the World Health Organizationauthors
O'Hare BAdoi
10.2471/BLT.18.220897subject
Has Abstractpub_date
2019-11-01 00:00:00pages
746-753issue
11eissn
0042-9686issn
1564-0604pii
BLT.18.220897journal_volume
97pub_type
杂志文章abstract::A dengue type 1 epidemic occurred in Fiji between July 1989 and July 1990. Virus isolation in C6/36 cell cultures and Toxorhynchites mosquitos yielded 36 strains. Of the 3686 cases recorded by the Ministry of Health, 60% involved indigenous Fijians and 37%, Indians. A house-to-house survey revealed that a large majori...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1995-01-01 00:00:00
abstract::Described is a computer software package, EPIZOO, which has been developed specifically for undergraduate and postgraduate education, self-training, problem-solving, and simulation studies in veterinary epidemiology. The program is based on action-oriented animal population health/disease analyses and programming. EPI...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1995-01-01 00:00:00
abstract::The author sees the task of industrial psychiatry as one of preventing emotional maladjustment and the more serious mental disorders in the industrial population, and of treating early cases of emotional disorders. He classifies the preventive functions as: giving "emotional" first-aid, holding psychiatric consultatio...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1955-01-01 00:00:00
abstract::Neurocysticercosis is an infection of the nervous system caused by Taenia solium. It is the most important human parasitic neurological disease and a common cause of epilepsy in Africa, Asia, and Latin America, representing enormous costs for anticonvulsants, medical resources and lost production. Neurocysticercosis i...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:2000-01-01 00:00:00
abstract::In 1961 the WHO Expert Committee on Biological Standardization asked the National Institute for Medical Research, London, to collect and study material to replace the first International Standard for Serum Gonadotrophin, stocks of which were running low. This paper describes the material that was contributed, its dist...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1966-01-01 00:00:00
abstract::This paper gives a comprehensive account of the first six years of operation of an onchocerciasis control pilot project in an area of over 3000 km(2) in the Abuja Emirate, Northern Nigeria. Control was attempted by the use of DDT against the larvae of the vector, Simulium damnosum. For the first two years technical DD...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1962-01-01 00:00:00
abstract::An attempt was made to assess the protective influence of killed intranasal influenza B vaccine against a homologous virus challenge. Two types of trial were performed. In the first of these, the vaccine was compared with an inert placebo and, in the second, with conventional homologous and heterologous parenteral vac...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1969-01-01 00:00:00
abstract::With the introduction of direct-acting antiviral drugs, treatment of hepatitis C is both highly effective and tolerable. Access to treatment for patients, however, remains limited in low- and middle-income countries due to the lack of supportive health infrastructure and the high cost of treatment. Poorer countries ar...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:10.2471/BLT.16.183772
更新日期:2018-01-01 00:00:00
abstract::A study spanning 10 years indicates that the erythrocytic stages of malarial parasites can be stored indefinitely in the vapour phase of liquid nitrogen without significant loss of infectivity. The results also suggest that loss due to the recovery procedures exceeds any loss that may have occurred during freezing and...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1977-01-01 00:00:00
abstract:Objective:To analyse the demographic and clinical characteristics of people attending physical rehabilitation centres run or supported by the International Committee of the Red Cross in countries and territories affected by conflict. Methods:Of 150 such rehabilitation centres worldwide, 38 use an electronic patient ma...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:10.2471/BLT.19.249060
更新日期:2020-09-01 00:00:00
abstract::Histochemical staining methods for acid phosphatase were used to study the differences among microfilariae of various West African strains of Onchocerca volvulus in both forest and Sudan-savanna onchocerciasis zones. The results have shown statistically significant differences in the staining patterns of microfilarial...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1982-01-01 00:00:00
abstract:OBJECTIVE:To develop a tool for evaluating the risk that an outbreak of meningitis will occur in a particular district of the Niger after outbreaks have been reported in other, specified districts of the country. METHODS:A Bayesian network was represented by a graph composed of 38 nodes (one for each district in the N...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:10.2471/BLT.11.086009
更新日期:2012-06-01 00:00:00
abstract::The reaction that occurs on direct radioelectrocomplexing (REC) between hepatitis B antibody (HB Ab) and (125)I-labelled HB Ag can be inhibited by unlabelled HB Ag. Inhibition of REC provides a rapid, sensitive method for the detection of HB Ag. ...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1973-01-01 00:00:00
abstract::A simple grading system for trachoma, based on the presence or absence of five selected "key" signs, has been developed. The method was tested in the field and showed good observer agreement, the most critical point being the identification of severe cases of the disease. It is expected that the system will facilitate...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1987-01-01 00:00:00
abstract::The study procedures and the results of blood pressure screening from 8 centres are reported. Data are also presented on age, sex, sexual maturity for girls, height, weight, Quetelet's index, smoking, and use of antihypertensive drugs for 92.1% of the 18 609 children born in 1964 in the 8 districts and surveyed in 197...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1981-01-01 00:00:00
abstract::Measurements of spermatheca diameter and wing length were made on 8 East African mosquito populations comprising Anopheles merus and A. gambiae species A, species B, and the "Bwamba cytotype" (=species D). The results showed that, on average, the spermatheca in species A females is larger than in species B. In each of...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1972-01-01 00:00:00
abstract:OBJECTIVE:To evaluate the implementation of a programme to provide primary care physicians for remote and deprived populations in Brazil. METHODS:The Mais Médicos (More Doctors) programme was launched in July 2013 with public calls to recruit physicians for priority areas. Other strategies were to increase primary car...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:10.2471/BLT.16.178236
更新日期:2017-02-01 00:00:00
abstract::The unacceptably high mortality related to acute respiratory infections (ARI) in children, recognition of the importance of bacteria in the causation of severe acute lower respiratory infection in developing countries, and the established effectiveness of antimicrobial and supportive treatment in averting death make a...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1984-01-01 00:00:00
abstract:OBJECTIVE:To determine whether a complex community intervention in rural Zambia improved understanding of maternal health and increased use of maternal health-care services. METHODS:The intervention took place in six rural districts selected by the Zambian Ministry of Health. It involved community discussions on safe ...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:10.2471/BLT.13.122721
更新日期:2014-01-01 00:00:00
abstract:OBJECTIVE:To explore factors associated with household coping behaviours in the face of health expenditures in 15 African countries and provide evidence for policy-makers in designing financial health protection mechanisms. METHODS:A series of logit regressions were performed to explore factors correlating with a grea...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:10.2471/blt.07.049403
更新日期:2008-11-01 00:00:00
abstract::Cardiomyopathies are certain heart diseases of unknown etiology and pathogenesis, occurring mostly in tropical and subtropical areas, where they constitute a major clinical problem and sometimes a public health problem. The need for international co-operation in the study of such forms of heart disease has long been r...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1968-01-01 00:00:00
abstract::The authors present the results of a study carried out to determine the efficacy of chloroquine- and pyrimethamine-salt mixtures as a suppressive against sporozoite-induced vivax malaria (Chesson strain). The test subjects used in this study were volunteers of military age in the US Penitentiary at Atlanta, Ga. The su...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1958-01-01 00:00:00
abstract::Cardiovascular diseases are often found to be associated with certain physicochemical characteristics of the environment-namely, the hardness of the water and the types of rock and soil underlying the area. Areas supplied with soft water usually have higher cardiovascular death rates than do areas supplied with hard w...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1972-01-01 00:00:00
abstract:OBJECTIVE:To estimate incidence of shigellosis in the Kaengkhoi district, Saraburi Province, Thailand. METHODS:Population-based surveillance of shigellosis based in treatment centres. The detected rates of treated shigellosis were corrected for the number of cases missed due to the low sensitivity of microbiological c...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:/S0042-96862005001000010
更新日期:2005-10-01 00:00:00
abstract:OBJECTIVE:To examine the prevalence of multiple types of maltreatment (MTM), potentially confounding factors and associations with depression, anxiety and self-esteem among adolescents in Viet Nam. METHODS:In 2006 we conducted a cross-sectional survey of 2591 students (aged 12-18 years; 52.1% female) from randomly-sel...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:10.2471/BLT.08.060061
更新日期:2010-01-01 00:00:00
abstract:OBJECTIVE:To highlight the complications involved in interpreting laboratory tests of measles immunoglobulin M (IgM) for confirmation of infection during a measles outbreak in a highly vaccinated population after conducting a mass immunization campaign as a control measure. METHODS:This case study was undertaken in th...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:10.2471/blt.07.045484
更新日期:2009-02-01 00:00:00
abstract::The WHO Bilharziasis Advisory Team made a survey in Upper Volta during May and June 1960. Data available indicate that S. haematobium is widely scattered throughout the country and that about 50% of the population, or more than 1.5 million people, are infected at some time during their lives. The examination of faeces...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1962-01-01 00:00:00
abstract:OBJECTIVE:To evaluate the potential effects of betel quid chewing on mortality. (A quid consists of betel nut, wrapped in betel leaves; tobacco is added to the quid by some users). METHODS:Prospective data were available on 20 033 individuals aged 18-75 years, living in Araihazar, Bangladesh. Demographic and exposure ...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:10.2471/BLT.14.149484
更新日期:2015-10-01 00:00:00
abstract::While an earlier live measles vaccine induced a high degree of immunity it also caused clinical reactions of variable severity in some vaccinated children. A number of attenuated measles vaccine strains have been developed to avoid these problems, and this paper reports the results of small-scale trials with 3 attenua...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1968-01-01 00:00:00
abstract::Recent investigations have revealed that monkeypox virus infections occur with a high prevalence in several species of squirrels belonging to the genus Funisciurus, less frequently in squirrels of the genus Heliosciurus, and rarely in forest-dwelling primates. These squirrels commonly inhabit the secondary forests aro...
journal_title:Bulletin of the World Health Organization
pub_type: 杂志文章
doi:
更新日期:1988-01-01 00:00:00