PT - JOURNAL ARTICLE AU - Petrovic, Nathan TI - Reassessing the VaxTax AID - 10.1136/jme-2023-109045 DP - 2023 Sep 06 TA - Journal of Medical Ethics PG - jme-2023-109045 4099 - http://jme.bmj.com/content/early/2023/09/05/jme-2023-109045.short 4100 - http://jme.bmj.com/content/early/2023/09/05/jme-2023-109045.full AB - To counter the imbalance in vaccine distribution during the COVID-19 pandemic, Albertsen and more recently Germani et al have suggested a new system of taxation coined as ‘VaxTax’ that would force higher-income countries to fund the access of low-income and middle-income countries (LMICs) to new vaccines in times of pandemic. I will argue that this idea faces numerous challenges of ethical, sociopolitical and economical nature that may hinder any effort to solve the numerous health challenges that LMICs face. I argue that while it is an interesting idea, it is neither sufficient nor will it ever be easily implemented because of socioeconomic or practical reasons.There are no data in this work.