Financing child rights in Malawi

Abstract

Background Nearly all countries have ratified the United Nations Convention on the Rights of the Child and, therefore, support children having access to their rights. However, only a small minority of children worldwide have access to their environmental, economic, and social rights. The most recent global effort to address these deficits came in 2015, when the United Nations General Assembly agreed to a plan for a fairer and more sustainable future by 2030 and outlined the Sustainable Development Goals (SDGs). One remediable cause is the lack of revenue in many countries, which affects all SDGs. However, illicit financial flows from low-income to high-income countries, including international tax abuse, continue unabated. Methods Using the most recent estimates of tax abuse perpetuated by multinational companies and tax evasion through offshore wealth, and precise econometric modelling, we illustrate the potential regarding child rights (or progress towards the SDGs) if there was an increase in revenue equivalent to tax abuse in Malawi, a low-income country particularly vulnerable to climate change. The Government Revenue and Development Estimations model provides realistic estimates of government revenue changes in developmental outcomes. Using panel data on government revenue per capita, it models the impact of increased revenue on governance and SDG progress. Results If cross-border tax abuse and tax evasion were curtailed, the equivalent increase in government revenue in one country, Malawi, would be associated with 12,000 and 20,000 people having access to basic water and sanitation respectively each year. Each year, an additional 5000 children would attend school, 150 additional children would survive, and 10 mothers would survive childbirth. Conclusions More children would access their economic and social rights if actions were taken to close the gap in global governance regarding taxation. We discuss the responsibility of duty bearers, the need for a global body to arbitrate and monitor international tax matters, and how the Government of Malawi could take further domestic action to mitigate the gaps in global governance and protect itself against illicit financial flows, including tax abuse.

Impact of higher-income countries on child health in lower-income countries from a climate change perspective. A case study of the UK and Malawi

“…The UK and dependencies create about one-third of the vulnerabilities to tax abuse globally. Malawi loses about 3.16% of government revenue each year to tax abuse, this amount could allow 12,000 and 20,000 people to have access to basic water and sanitation, respectively, each year, and an additional 5000 children would attend school every year [ 27 ]. By increasing access to these rights, Malawian children would be better adapted to deal with the consequences of climate change [ 27 , 34 ].…”

“…Malawi loses about 3.16% of government revenue each year to tax abuse, this amount could allow 12,000 and 20,000 people to have access to basic water and sanitation, respectively, each year, and an additional 5000 children would attend school every year [ 27 ]. By increasing access to these rights, Malawian children would be better adapted to deal with the consequences of climate change [ 27 , 34 ]. Further, Malawian taxing rights are potentially undermined by a double tax treaty, called the Income Tax Treaty, which entered into force between the UK and Malawi in 1956, before Malawi gained independence.…”

“…Members include many former colonial powers, many of whom are most complicit in enabling corporate tax abuse [ 26 ]. This, in turn, hinders governments in raising revenue through tax to finance public services, to make progress on the SDGs, and to respond to the climate crisis [ 27 ].…”

Unraveling substance abuse among Malawian street children: A qualitative exploration

“…Notwithstanding Malawi’s endorsement of the United Nations Conventions on Rights Child (UNCRC) on February 27, 1991, [ 9 ] there persists a rising demographic of unprotected street children dwelling within Malawi’s thoroughfares [ 10 – 12 ]. Importunate grievances persist regarding the disruptive impact of street youths on public order within Malawi.…”

“…This deliberate divergence in focus directs scholarly inquiry toward an often-neglected cohort, discerning the unique challenges and experiences encountered by street children entangled in drug-related issues, describing the uniqueness of this study, thereby contributing to a more comprehensive understanding of substance abuse within this distinct population subset. Notwithstanding Malawi's endorsement of the United Nations Conventions on Rights Child (UNCRC) on February 27, 1991, [9] there persists a rising demographic of unprotected street children dwelling within Malawi's thoroughfares [10][11][12]. Importunate grievances persist regarding the disruptive impact of street youths on public order within Malawi.…”