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Fiscal Policy, Multidimensional Poverty, and Equity in Uganda: A Child-Lens Analysis

Jose Cuesta (), Jon Jellema and Lucia Ferrone ()
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Jose Cuesta: World Bank
Jon Jellema: Tulane University

The European Journal of Development Research, 2021, vol. 33, issue 3, No 2, 427-458

Abstract: Abstract Fiscal incidence analysis is the most widely used methodology to assess the distributional effects of fiscal policies. However, despite 40 years of use and refinement, it still lacks. A focus on the redistributive capacity of fiscal policy among children is increasingly important as policymakers pay growing attention to the disproportionate incidence of poverty among children globally. This paper brings a child-dedicated focus to fiscal incidence analysis by tracking child-relevant benefits, making child wellbeing the unit of analysis, and using multidimensional child poverty metrics. The analysis—Commitment to Equity for Children, or CEQ4C—integrates three analytical frameworks: public finance, fiscal incidence, and multidimensional child poverty. The paper develops a proof of concept for Uganda that includes measurement, diagnostics, and a policy simulation package replicable across diverse contexts. The proof of concept confirms that CEQ4C provides a higher-resolution fiscal incidence analysis for children than the traditional fiscal incidence analysis.

Keywords: Childhood; Multidimensional poverty; Equity; Fiscal policy; Uganda; H23; I32 (search for similar items in EconPapers)
Date: 2021
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DOI: 10.1057/s41287-020-00283-y

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