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Commitment to Equity for Children, CEQ4C: Fiscal Policy, Multidimensional Poverty, and Equity in Uganda

Jose Cuesta (), Jon Jellema, Yekaterina Chzhen and Lucia Ferrone ()
Additional contact information
Jon Jellema: Commitment to Equity Institute, Tulane University
Yekaterina Chzhen: UNICEF Office of Research, Florence

No 81, Commitment to Equity (CEQ) Working Paper Series from Tulane University, Department of Economics

Abstract: Fiscal incidence analysis is the most widely used methodology to assess the distributional effects of fiscal policies. However, for 40 years, it has lacked a child lens. A child focus on the redistributive capacity of fiscal policy is increasingly important due to the disproportionate incidence of poverty among children globally. This paper provides a child-dedicated focus on fiscal incidence analysis by tracking child-relevant benefits, turning children the unit of analysis, and using multidimensional child poverty metrics. The analysis-Commitment to Equity for Children, or CEQ4C-integrates three analytical frameworks, namely, public finance, fiscal incidence analysis, and multidimensional child poverty analysis. 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: Fiscal incidence analysis; child poverty; equity; fiscal reforms; Uganda (search for similar items in EconPapers)
JEL-codes: H23 I32 (search for similar items in EconPapers)
Pages: 29 pages
Date: 2018-04
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Published in Commitment to Equity, April 2018, pages 1-29

Downloads: (external link)
http://repec.tulane.edu/RePEc/ceq/ceq81.pdf First version, 2018 (application/pdf)

Related works:
Working Paper: Commitment to Equity for Children, CEQ4C: Fiscal Policy, Multidimensional Poverty, and Equity in Uganda (2018)
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