Fiscal equity for children: the impact of fiscal policies in reducing poverty and inequality

Oliver Fiala, José Cuesta, Jon Jellema and Lucia Ferrone

Chapter 16 in Handbook on Child Poverty and Inequality, 2025, pp 257-270 from Edward Elgar Publishing

Abstract: Public spending is essential to deliver on children's rights, such as education, healthcare, protection from violence, a healthy natural environment, and social safety nets. However, public finance decisions do not impact all children equally: such effects depend on the targeting and availability of public services and investments and on whether children access services for free or at their families’ expense. Child-focused fiscal incidence analyses (FIA) allow us to better understand how fiscal policies (public spending and taxation) affect children, including those living in different forms of poverty. Child-focused FIA can provide estimates that enable evidence-based discussions on how public investments can have a maximum, transformational impact on children's lives and ultimately on the SDG pledge to leave no one behind. This chapter examines the foundational principles of the Commitment for Equity for Children (CEQ4C) FIA approach and presents key insights drawn from four case studies.

Keywords: Public finance; Fiscal incidence; Distribution; Equity; Poverty; Children (search for similar items in EconPapers)
Date: 2025
ISBN: 9781802200423
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