Convened by the Harvard Global Health Institute and the Center for Climate, Health, and the Global Environment at Harvard T.H. Chan School of Public Health

The geographic information of the site, Lenghu in Qinghai Province, is summarized in Methods and Extended Data Fig. 1.

Last weekend, the G7 ministers announced their intention to apply a minimum tax rate of 15% on the offshore profits of multinationals. Let us be clear: if we leave it at that, it is nothing more and nothing less than the formalisation of a real licence to defraud for the most powerful players. For small and medium-sized enterprises as well as for the working and middle classes, it is impossible to create a subsidiary to relocate its profits or income to a tax haven. For all these taxpayers, there is no choice but to pay ordinary tax.