Commitment to Equity for Children, CEQ4C: Fiscal Policy, Multidimensional Poverty, and Equity in Uganda
Jose Cuesta (),
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
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
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Published in Commitment to Equity, April 2018, pages 1-29
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http://repec.tulane.edu/RePEc/ceq/ceq81.pdf First version, 2018 (application/pdf)
Working Paper: Commitment to Equity for Children, CEQ4C: Fiscal Policy, Multidimensional Poverty, and Equity in Uganda (2018)
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Persistent link: https://EconPapers.repec.org/RePEc:tul:ceqwps:81
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