Public Health and Corporate Avoidance of U.S. Federal Income Tax

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The amount of U.S. federal revenue affects the government’s ability to provide public health services, programs, infrastructure, and research to adequately protect the public’s health. Public health funding shortages are chronic. Corporate income tax avoidance is one source of unrealized federal tax revenue that, if collected and allocated to public health, could help offset those shortages. Major corporate methods of tax avoidance, their effect on federal revenue, and recommended policy changes are described. Corporate tax avoidance and government revenue shortages are framed as social determinants of health, and research questions and data sources for public health researchers for examining the issue are suggested. Although there is no guarantee that any additional corporateincome tax revenue would be directed to public health, the subject warrants the attention of public health researchers and policy advocates. The United States serves as a case study for public professionals in other countries to conduct similar analyses.

Citation:  Wiist, WH. Public Health and Corporate Avoidance of U.S. Federal Income Tax . World Medical & Health Policy. First published: 20 August 2018. https://doi.org/10.1002/wmh3.274