RT Journal Article SR Electronic T1 Reassessing the VaxTax JF Journal of Medical Ethics JO J Med Ethics FD BMJ Publishing Group Ltd and Institute of Medical Ethics SP jme-2023-109045 DO 10.1136/jme-2023-109045 A1 Petrovic, Nathan YR 2023 UL http://jme.bmj.com/content/early/2023/09/05/jme-2023-109045.abstract 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.