Table 1

Tax abuse, debt service and the children’s climate emergency risk index—countries at high 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
Angola	12.1	45.9	In debt crisis	LMIC	No	58	7.9
Bangladesh	3.91	11.9	No risk identified	LMIC	No	15.81	7.6
Benin	0.14	10	Risk of public and private debt crisis	LMIC	Yes	10.14	7.6
Bhutan	0.02	49	In debt crisis	LMIC	No	49.02	3.8
Cameroon	2.24	17	In debt crisis	LMIC	Yes	19.24	7.9
Cape Verde	0.25	14.4	In debt crisis	LMIC	No	14.65	n/a
Central African Republic	26.12	10.5	Risk of public debt crisis	LIC	Yes	36.62	8.7
Chad	25.61	11.5	In debt crisis	LIC	Yes	37.11	8.5
Congo DRC	4.2	34.1	In debt crisis	LIC	Yes	38.3	8
Congo, Rep.	0.35	11.1	Risk of public and private debt crisis	LMIC	Yes	11.45	6.4
Cote d’Ivoire	4.12	14.1	Risk of public and private debt crisis	LMIC	Yes	18.22	7.5
El Salvador	2.45	16.5	In debt crisis	LMIC	No	18.95	5.1
The Gambia	97.2	26.6	In debt crisis	LIC	Yes	123.8	6.8
Ghana	1.92	50.2	In debt crisis	LMIC	Yes	52.12	6.9
Guinea-Bissau	11.88	4.7	Risk of private debt crisis	LIC	Yes	16.58	8.4
Haiti	4.07	14.1	Risk of public and private debt crisis	LMIC	Yes	18.17	7.3
Honduras	4.88	15.7	In debt crisis	LMIC	Yes	20.58	5.5
Kenya	5.4	14.5	Risk of public debt crisis	LMIC	No	19.9	6.3
Kyrgyz Republic	0.77	10.4	Risk of public and private debt crisis	LMIC	No	11.17	4.5
Laos	4.69	31.1	In debt crisis	LMIC	No	35.79	6.7
Lesotho	26.1	7.4	No risk identified	LMIC	No	33.5	5.4
Liberia	50.75	10.4	Risk of public and private debt crisis	LIC	Yes	61.15	7.5
Madagascar	5.68	8.2	Risk of private debt crisis	LIC	Yes	13.88	7.9
Mauritania	0.9	14.8	In debt crisis	LMIC	Yes	15.7	6.7
Mongolia	1.15	19.4	In debt crisis	LMIC	No	20.55	4.2
Morocco	1.67	15.8	In debt crisis	LMIC	No	17.47	5.4
Mozambique	11.23	12.7	In debt crisis	LIC	Yes	23.93	7.9
Niger	1.01	10.2	Risk of public and private debt crisis	LIC	Yes	11.21	8.2
Nigeria	36.51	7.1	No risk identified	LMIC	No	43.61	8.5
Papua New Guinea	0.69	22.3	In debt crisis	LMIC	No	22.99	7
Philippines	4.06	6.6	No risk identified	LMIC	No	10.66	7.1
Rwanda	4.07	19.2	In debt crisis	LIC	Yes	23.27	5.7
Senegal	4.07	16.1	In debt crisis	LMIC	Yes	20.17	7.5
Sierra Leone	17.12	18.1	In debt crisis	LIC	Yes	35.22	7.4
Sri Lanka	0.88	37.5	In debt crisis	LMIC	No	38.38	5.4
Tanzania	4.1	13.1	Risk of public and private debt crisis	LMIC	Yes	17.2	6.7
Togo	4.16	6.9	Risk of private debt crisis	LIC	Yes	11.06	7.6
Tunisia	1.67	21.5	In debt crisis	LMIC	No	23.17	3.6
Uganda	2.48	14.1	Risk of public and private debt crisis	LIC	Yes	16.58	6.8
Ukraine	1.15	13.5	Risk of public and private debt crisis	LMIC	No	14.65	3.8
Vanuatu	2.61	8.2	Risk of public and private debt crisis	LMIC	No	10.81	n/a
Zambia	2.83	33.5	In debt crisis	LIC	Yes	36.33	6.6

LIC, Low-Income Country; LMIC, Lower-Middle-Income Country.