@article {Germani160, author = {Federico Germani and Felicitas Holzer and Ivette Ortiz and Nikola Biller-Andorno and Julian W M{\"a}rz}, title = {{\textquoteleft}VaxTax{\textquoteright}: a follow-up proposal for a global vaccine pandemic response fund}, volume = {49}, number = {3}, pages = {160--164}, year = {2023}, doi = {10.1136/jme-2022-108491}, publisher = {Institute of Medical Ethics}, abstract = {Equal access to vaccines has been one of the key ethical challenges during the COVID-19 pandemic. Most scholars consider the massive purchase and hoarding of vaccines by high-income countries, especially at the beginning of the pandemic, to be unjust towards the vulnerable living in low-income countries. A recent proposal by Andreas Albertsen of a vaccine tax has been put forward to remedy this problem. Under such a scheme, high-income countries would pay a contribution, conceptualised as a vaccine tax, dedicated to buying vaccines and distributing them to low and middle-income countries. Proceeding from this proposal, we critically assess the feasibility of a vaccine tax and suggest how to conceptualise and implement a vaccine tax in practice. We present our {\textquoteleft}VaxTax model{\textquoteright} and explore its comparative advantages and disadvantages while considering other possible measures to address the global vaccine access problem, also in view of future pandemics and disease outbreaks.}, issn = {0306-6800}, URL = {https://jme.bmj.com/content/49/3/160}, eprint = {https://jme.bmj.com/content/49/3/160.full.pdf}, journal = {Journal of Medical Ethics} }