Political Will and the Global Implementation of the UNITAID and the Airline Ticket Tax

Abstract

This thesis analyzes national- and international-level influences regarding policy towards global taxation as a source of financing for development. Using UNITAID (United to Aid), a recently launched International Drug Purchasing Facility financed primarily by airline ticket taxes, as a case study, the study focuses on the sources of political will in two key nations in the international tax debate: the United States and the United Kingdom. It aims to answer the question: how feasible is the universal implementation of UNITAID given the current levels of international political will? The study concludes that universal global taxes might be possible in the extended future, but for the present, satisfaction with the status quo will prevent key nations from universally implementing UNITAID or similar financing mechanisms.