The policy brief “Tax Systems and Policy: Crucial for Good Health and Good Governance”, published by the United Nations University International Institute for Global Health (UNU-IIGH) in May 2025, reframes taxation as a central pillar of equitable and sustainable development. Authored by Alex Cobham, Katja Hujo, Bernadette O’Hare, Liz Nelson, and David McCoy, the 24-page report underscores the vital connection between tax justice and global health equity. It introduces the “five Rs”—Revenue, Redistribution, Representation, Repricing, and Regulation—as essential functions of effective tax systems that underpin just and flourishing societies.
However, the brief warns that current tax policies, particularly in low- and middle-income countries, are failing to fulfil these functions due to regressive structures, tax avoidance by transnational corporations, and limited fiscal capacity. As a result, health systems remain underfunded, inequalities deepen, and governance is weakened. The authors call on the global health community to engage actively in national and international tax reform processes, including ongoing UN tax convention negotiations. They argue that health professionals, researchers, and advocates must collaborate with tax justice movements and hold governments accountable, recognising that reformed and equitable tax systems are essential tools for reducing inequality and improving population health outcomes worldwide.