Table 1

Tax abuse, debt service and the children’s climate emergency risk indexcountries at high risk of revenue losses

CountryTax abuse (2016/2017) as % of government revenueDebt service (2020) as a % of government revenueDebt classificationIncome levelHeavily indebted poor country (HIPC)Tax abuse and debt service combined as a % of government revenueChildren’s climate risk index
Angola12.145.9In debt crisisLMICNo587.9
Bangladesh3.9111.9No risk identifiedLMICNo15.817.6
Benin0.1410Risk of public and private debt crisisLMICYes10.147.6
Bhutan0.0249In debt crisisLMICNo49.023.8
Cameroon2.2417In debt crisisLMICYes19.247.9
Cape Verde0.2514.4In debt crisisLMICNo14.65n/a
Central African Republic26.1210.5Risk of public debt crisisLICYes36.628.7
Chad25.6111.5In debt crisisLICYes37.118.5
Congo DRC4.234.1In debt crisisLICYes38.38
Congo, Rep.0.3511.1Risk of public and private debt crisisLMICYes11.456.4
Cote d’Ivoire4.1214.1Risk of public and private debt crisisLMICYes18.227.5
El Salvador2.4516.5In debt crisisLMICNo18.955.1
The Gambia97.226.6In debt crisisLICYes123.86.8
Ghana1.9250.2In debt crisisLMICYes52.126.9
Guinea-Bissau11.884.7Risk of private debt crisisLICYes16.588.4
Haiti4.0714.1Risk of public and private debt crisisLMICYes18.177.3
Honduras4.8815.7In debt crisisLMICYes20.585.5
Kenya5.414.5Risk of public debt crisisLMICNo19.96.3
Kyrgyz Republic0.7710.4Risk of public and private debt crisisLMICNo11.174.5
Laos4.6931.1In debt crisisLMICNo35.796.7
Lesotho26.17.4No risk identifiedLMICNo33.55.4
Liberia50.7510.4Risk of public and private debt crisisLICYes61.157.5
Madagascar5.688.2Risk of private debt crisisLICYes13.887.9
Mauritania0.914.8In debt crisisLMICYes15.76.7
Mongolia1.1519.4In debt crisisLMICNo20.554.2
Morocco1.6715.8In debt crisisLMICNo17.475.4
Mozambique11.2312.7In debt crisisLICYes23.937.9
Niger1.0110.2Risk of public and private debt crisisLICYes11.218.2
Nigeria36.517.1No risk identifiedLMICNo43.618.5
Papua New Guinea0.6922.3In debt crisisLMICNo22.997
Philippines4.066.6No risk identifiedLMICNo10.667.1
Rwanda4.0719.2In debt crisisLICYes23.275.7
Senegal4.0716.1In debt crisisLMICYes20.177.5
Sierra Leone17.1218.1In debt crisisLICYes35.227.4
Sri Lanka0.8837.5In debt crisisLMICNo38.385.4
Tanzania4.113.1Risk of public and private debt crisisLMICYes17.26.7
Togo4.166.9Risk of private debt crisisLICYes11.067.6
Tunisia1.6721.5In debt crisisLMICNo23.173.6
Uganda2.4814.1Risk of public and private debt crisisLICYes16.586.8
Ukraine1.1513.5Risk of public and private debt crisisLMICNo14.653.8
Vanuatu2.618.2Risk of public and private debt crisisLMICNo10.81n/a
Zambia2.8333.5In debt crisisLICYes36.336.6
  • LIC, Low-Income Country; LMIC, Lower-Middle-Income Country.