Most maternal and child deaths result from inadequate access to the critical determinants of health: clean water, sanitation, education and healthcare, which are also among the Sustainable Development Goals. Reasons for poor access include insufficient government revenue for essential public services. In this paper, we predict the reductions in mortality rates — both child and maternal — that could result from increases in government revenue, using panel data from 191 countries and a two-way fixed-effect linear regression model. The relationship between government revenue per capita and mortality rates is highly non-linear, and the best form of non-linearity we have found is a version of an inverse function. This implies that countries with small per-capita government revenues have a better scope for reducing mortality rates. However, as per-capita revenue rises, the possible gains decline rapidly in a non-linear way. We present the results which show the potential decrease in mortality and lives saved for each of the 191 countries if government revenue increases. For example, a 10% increase in per-capita government revenue in Afghanistan in 2002 ($24.49 million) is associated with a reduction in the under-5 mortality rate by 12.35 deaths per 1000 births and 13,094 lives saved. This increase is associated with a decrease in the maternal mortality ratio of 9.3 deaths per 100,000 live births and 99 maternal deaths averted. Increasing government revenue can directly impact mortality, especially in countries with low per- capita government revenues. The results presented in this study could be used for economic, social and governance reporting by multinational companies and for evidence-based policymaking and advocacy.

大多数孕产妇和儿童死亡是由于无法充分获得健康的关键决定因素：清洁水，卫生设施，教育和医疗保健，这些也是可持续发展目标之一。交通不便的原因包括政府收入不足以提供基本的公共服务。在本文中，我们使用来自191个国家的面板数据和双向固定效应线性回归模型，预测了政府收入增加可能导致的儿童和孕产妇死亡率下降。政府人均收入与死亡率之间的关系是高度非线性的，我们发现的最佳非线性形式是反函数的一种形式。这意味着人均政府收入少的国家在降低死亡率方面有更大的余地。然而，随着人均收入的增加，可能的收益以非线性方式迅速下降。我们提供的结果表明，如果政府收入增加，则191个国家/地区中每个国家的死亡率和挽救的生命都可能减少。例如，2002年阿富汗人均政府收入增加10％（2,449万美元），五岁以下儿童死亡率每1000例死亡减少12.35例，挽救了13,094条生命。这种增加与孕产妇死亡率的下降有关，每100,000名活产婴儿中有9.3例死亡，避免了99例孕产妇死亡。政府收入的增加会直接影响死亡率，特别是在人均政府收入较低的国家。这项研究中提出的结果可用于经济，