ActionAid (2010), Calling Time: Why SABMiller Should Stop Dodging Taxes in Africa, London: ActionAid UK.
Akiko, M., Araujo, E., Cashin, C., Harris, J., Ikegami, N. and Reich, M. R. (2014), Universal Health Coverage for Inclusive and Sustainable Development: A Synthesis of 11 Country Case Studies, Directions in Development, Washington, DC: World Bank.
Arze del Granado, J., Coady, D. and Gillingham, R. (2010), The Unequal Benefits of Fuel Subsidies: A Review of Evidence for Developing Countries, Washington, DC: International Monetary Fund.
Asian Development Bank (2015), Fossil Fuel Subsidies in Indonesia: Trends, Impacts, and Reforms, Philippines: Asian Development Bank.
Balakrishnan, R., Elson, D., Heintz, J. and Lusiani, N. (2011), Maximum Available Resources and Human Rights, New Brunswick, NJ: Center for Women’s Global Leadership, Rutgers.
Bauer, A., Coady, D., Kangur, A., Josz, C., Ruggiero, E., Sdralevich, C., Singh, S. and Villafuerte, M. (2013), ‘Chapter 3: Macroeconomic, Environmental and Social Implications’, in B. Clements, D. Coady, S. Fabrizio, S. Gupta, T. Alleyne and S. Sdralevich (eds), Energy Subsidy Reform: Lessons and Implications, Washington, DC: International Monetary Fund.
Clements, B., Coady, D., Fabrizio, S., Gupta, S., Alleyne, T. and Sdralevich, S. (eds) (2013), Energy Subsidy Reform: Lessons and Implications, Washington, DC: International Monetary Fund.
Doherty, J, Kirigia, D, Ichoku, H, McIntyre, D, Hanson, K and Chuma, J (2014), ‘Increasing the fiscal space for health: the experience of Kenya, South Africa and Lagos State (Nigeria)’, Poster Presented at the 3rd Global Symposium in Health Systems Research, Cape Town, South Africa, http://resyst.lshtm.ac.uk/sites/resyst.lshtm.ac.uk/files/docs/reseources/Tax%20financing%20poster.pdf [13 April 2015].
European Commission (2013), VAT Rates Applied in Member States of the European Union, Brussels: European Commission.
European Commission (2015), Press release: Commission decides selective tax advantages for Fiat in Luxembourg and Starbucks in the Netherlands are illegal under EU state aid rules, European Commission, Brussels, http://europa.eu/rapid/press-release_IP-15-5880_en.htm [6 June 2015].
European Commission (2016), Press release: State aid: Commission concludes Belgian ‘Excess Profit’ tax scheme illegal; around €700 million to be recovered from 35 multinational companies, Brussels: European Commission. http://europa.eu/rapid/press-release_IP-16-42_en.htm.
Fox, D. M. (2004), ‘The administration of the Marshall Plan and British Health Policy’, The Journal of Policy History, 16(3): 191–211.
Gupta, V., Dhillon, R. and Yates, R. (2015), ‘Financing universal health coverage by cutting fossil fuel subsidies’, Lancet, 3(6): e306–e307.
Hausman, D. (2010), Reworking the Revenue Service: Tax Collection in South Africa, 1999–2009, Princeton, NJ: Princeton University Press.
High-Level Taskforce on Innovative International Financing for Health Systems (2009), ‘Constraints to scaling up and costs’, Working Group 1 Technical Report, World Health Organisation, Geneva.
International Energy Agency (2015), World Energy Outlook 2015, Paris, France: International Energy Agency.
International Monetary Fund (2014), Fiscal Monitor April 2014 – Public Expenditure Reform: Making Difficult Choices, Washington, DC: IMF.
Katsouris, C. and Sayne, A. (2013), Nigeria’s Criminal Crude: International Options to Combat the Export of Stolen Oil, London: Chatham House.
Keen, M. and Simone, A. (2004), ‘Is tax competition harming developing countries more than developed?’, Tax Notes International, 34(Supplement): 1317–1325.
KPMG (2011), KPMG Individual Income Tax and Social Security Rate Survey 2011, Switzerland: KPMG International.
Kutzin, J. (2012), ‘Anything goes on the path to universal coverage?’, Bulletin of the World Health Organization, 90(11): 867–868.
McIntyre, D., Meheus, F. and Røttingen, J-A. (2017), ‘What level of domestic government health expenditure should we aspire to for universal health coverage?’, Health Economics, Policy and Law, 12(2): 125–137.
Mills, A., Ataguba, J. E., Akazili, J., Borghi, J., Garshong, B., Makawia, S., Mtei, G., Harris, B., Macha, J., Meheus, F. and McIntyre, D. (2012), ‘Equity in financing and use of health care in Ghana, South Africa and Tanzania: implications for paths to universal coverage’, Lancet, 380(9837): 126–133.
O’Donnell, O., van Doorslaer, E., Rannan-Eliya, R. P., Somanathan, A., Adhikari, S. R., Akkazieva, B., Harbianto, D., Garg, C. C., Hanvoravongchai, P., Herrin, A. N., Huq, M. N., Ibragimova, S., Karan, A., Kwon, S-M., Leung, G. M., Lu, J-F. R., Ohkusa, Y., Pande, B. P., Racelis, R., Tin, K., Tisayaticom, K., Trisnantoro, L., Wan, O., Yang, B-M. and Zhao, Y. (2005), ‘Who pays for health care in Asia?’, Equitap Working Paper 1, http://www.equitap.org/publications/docs/EquitapWP1.pdf.
O’Donnell, O., van Doorslaer, E., Rannan-Eliya, R. P., Somanathan, A., Adhikari, S. R., Akkazieva, B., Harbianto, D., Garg, C. C., Hanvoravongchai, P., Herrin, A. N., Huq, M. N., Ibragimova, S., Karan, A., Kwon, S. M., Leung, G. M., Lu, J. F., Ohkusa, Y., Pande, B. R., Racelis, R., Tin, K., Tisayaticom, K., Trisnantoro, L., Wan, Q., Yang, B. M. and Zhao, Y. (2008), ‘Who pays for health care in Asia?’, Journal of Health Economics, 27(2): 460–475.
OECD (2013), ‘Government at a Glance 2013’, OECD, Paris.
Reeves, A., Gourtsoyannis, Y., Basu, S., McCoy, D., McKee, M. and Stuckler, D. (2015), ‘Financing universal health coverage – effects of alternative tax structures on public health systems: cross-national modeling in 89 low-income and middle-income countries’, Lancet, 386(9990): 274–280.
Stenberg, K., Elovianio, R., Chisholm, D., Fur, D., Perucic, A-M., Rekve, D. and Yurekli, A. (2010), Responding to the challenge of resource mobilization – mechanisms for raising additional resources for health, Background paper to the World Health Report 2010. Geneva: World Health Organization.
Tandon, A. and Cashin, C. (2010), Assessing Public Expenditure on Health from a Fiscal Space Perspective, Washington, DC: World Bank.
Tangcharoensathien, V., Limwattanon, S., Patcharanarumol, W., Thammatacharee, J., Kongudomsuk, P. and Sirilak, S. (2015), ‘Achieving universal health coverage goals in Thailand: the vital role of strategic purchasing’, Health Policy and Planning, 30(9): 1152–1161.
Tax Justice Network (2006), Tax Competition. Tax Justice Briefing, London: Tax Justice Network.
Tax Justice Network (2012), Tax Wars: International Tax Cooperation and Competition, London: Tax Justice Network.
UN Development Programme (2013), Human Development Report 2013: The Rise of the South: Human Progress in a Diverse World, New York: United Nations Development Programme.
UN General Assembly (2012), ‘Global health and foreign policy’, Resolution A/67/L.36. undocs.org/A/67/L.36 [2 June 2016].
UN General Assembly (2015a), ‘Transforming our world: the 2030 Agenda for sustainable development’, Resolution A/RES/70/1, undocs.org/A/RES/70/1 [2 June 2016].
UN General Assembly (2015b), ‘Addis Ababa Action Agenda of the Third International Conference on Financing for Development’, Addis Ababa Action Agenda, Resolution A/RES/69/313, undocs.org/A/RES/69/313 [2 June 2016].
UN Research Institute for Social Development (2012), ‘Mineral rents and the financing of social policy: options and constraints’, Research and Policy Brief 16, United Nations Research Institute for Social Development, Geneva.
Van Doorslaer, E. and Wagstaff, A. (1993), ‘Equity in the finance of health care: methods and findings’, in E. Van Doorslaer, A. Wagstaff and F. Rutten (eds), Equity in the Finance and Delivery of Health Care: An international perspective, New York: Oxford University Press.
Wagstaff, A., van Doorslaer, E., van der Burg, H., Calonge, S., Christiansen, T., Citoni, G., Gerdtham, U. G., Gerfin, M., Gross, L., Häkinnen, U., Johnson, P., John, J., Klavus, J., Lachaud, C., Lauritsen, J., Leu, R., Nolan, B., Perán, E., Pereira, J., Propper, C., Puffer, F., Rochaix, L., Rodríguez, M., Schellhorn, M., Sundberg, G. and Winkelhake, O. (1999), ‘Equity in the finance of health care: some further international comparisons’, Journal of Health Economics, 18(3): 263–290.
WHO (2010), Health Systems Financing: The Path to Universal Coverage. World Health Report 2010, Geneva: World Health Organisation.
WHO (2015), WHO Report on the Global Tobacco Epidemic. Raising Taxes on Tobacco, Geneva: World Health Organisation.
World Bank (2015), Global Economics Prospects: Having Fiscal Space and Using It, Washington, DC: World Bank.