Table 2

Tax abuse, debt service, and the children’s climate emergency risk index—countries at low risk of revenue losses

Country	Tax abuse (2016/2017) as % of government revenue	Debt service (2020) as a % of government revenue	Debt classification	Income level	Heavily indebted poor country (HIPC)	Tax abuse and debt service combined as a % of government revenue	Children’s climate risk index
Afghanistan	0.11	1.9	High	LIC	Yes	2.01	7.6
Algeria	0.71	0.2	No risk identified	LMIC	No	0.91	4.6
Bolivia	1.51	8.4	Risk of private debt crisis	LMIC	Yes	9.91	5
Burkina Faso	0.11	5.6	Risk of private debt crisis	LIC	Yes	5.71	7.6
Cambodia	0.68	6.9	Risk of private debt crisis	LMIC	No	7.58	6.5
Comoros	0.28	8.4	Risk of public debt crisis	LMIC	Yes	8.68	n/a
Eswatini	1.16	4.5	No risk identified	LMIC	No	5.66	5.2
Guinea	0.26	4.4	No risk identified	LIC	Yes	4.66	8.4
India	1.85	2.8	No risk identified	LMIC	No	4.65	7.4
Kiribati	0.1	2.4	No risk identified	LMIC	No	2.5	n/a
Malawi	3.18	5.4	Risk of public and private debt crisis	LIC	Yes	8.58	6.7
Mali	0.55	9.1	Risk of private debt crisis	LIC	Yes	9.65	7.3
Micronesia	0.2	4.5	N/A	LMIC	No	4.7	n/a
Myanmar	0.03	6.4	Risk of private debt crisis	LMIC	No	6.43	7.1
Nepal	0.18	3.2	Risk of public and private debt crisis	LMIC	No	3.38	6.1
Sao Tome and Principe	0.39	8.4	Risk of public and private debt crisis	LMIC	Yes	8.79	n/a
Solomon Islands	0.53	1.9	Risk of private debt crisis	LMIC	No	2.43	5.2
Timor-Leste	0.22	1	Risk of private debt crisis	LMIC	No	1.22	n/a
Uzbekistan	0.96	6.9	Risk of private debt crisis	LMIC	No	7.86	5.4
Vietnam	1.21	8.5	No risk identified	LMIC	No	9.71	6.8