IDEAS home Printed from https://ideas.repec.org/a/pal/eurjdr/v33y2021i3d10.1057_s41287-020-00283-y.html
   My bibliography  Save this article

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

Author

Listed:
  • Jose Cuesta

    (World Bank)

  • Jon Jellema

    (Tulane University)

  • Lucia Ferrone

    (Dipartimento di Scienze per l’Economia e l’Impresa)

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.

Suggested Citation

  • Jose Cuesta & Jon Jellema & Lucia Ferrone, 2021. "Fiscal Policy, Multidimensional Poverty, and Equity in Uganda: A Child-Lens Analysis," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 33(3), pages 427-458, June.
  • Handle: RePEc:pal:eurjdr:v:33:y:2021:i:3:d:10.1057_s41287-020-00283-y
    DOI: 10.1057/s41287-020-00283-y
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1057/s41287-020-00283-y
    File Function: Abstract
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1057/s41287-020-00283-y?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Francois Bourguignon & Luiz A. Pereira da Silva, 2003. "The Impact of Economic Policies on Poverty and Income Distribution : Evaluation Techniques and Tools," World Bank Publications - Books, The World Bank Group, number 15090, December.
    2. Nora Lustig, George Gray-Molina, Sean Higgins, Miguel Jaramillo, Wilson Jiménez, Veronica Paz, Claudiney Pereira, Carola Pessino, John Scott, and Ernesto Yañez, 2012. "The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, and Peru: A Synthesis of Results," Working Papers 311, Center for Global Development.
    3. repec:idb:brikps:7259 is not listed on IDEAS
    4. Leite, Phillippe & Narayan, Ambar & Skoufias, Emmanuel, 2011. "How do ex ante simulations compare with ex post evaluations ? evidence from the impact of conditional cash transfer programs," Policy Research Working Paper Series 5705, The World Bank.
    5. Blanca Moreno-Dodson & Quentin Wodon, 2008. "Public Finance for Poverty Reduction : Concepts and Case Studies from Africa and Latin America," World Bank Publications - Books, The World Bank Group, number 6881, December.
    6. Atkinson, Tony, et al, 2002. "Microsimulation of Social Policy in the European Union: Case Study of a European Minimum Pension," Economica, London School of Economics and Political Science, vol. 69(274), pages 229-243, May.
    7. Mr. David Coady & Mr. Sanjeev Gupta, 2012. "Income Inequality and Fiscal Policy," IMF Staff Discussion Notes 2012/008, International Monetary Fund.
    8. Jon Jellema & Nora Lustig & Astrid Haas & Sebastian Wolf, 2016. "The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda," Commitment to Equity (CEQ) Working Paper Series 53, Tulane University, Department of Economics.
    9. Samuel Berlinski & Norbert Schady (ed.), 2015. "The Early Years," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-137-53649-5.
    10. Stephen D. Younger & Flora Myamba & Kenneth Mdadila, 2016. "Fiscal Incidence in Tanzania," African Development Review, African Development Bank, vol. 28(3), pages 264-276, September.
    11. Aran,Meltem A. & Munoz Boudet,Ana Maria & Aktakke,Nazli, 2016. "Building an ex ante simulation model for estimating the capacity impact, benefit incidence, and cost effectiveness of child care subsidies : an application using provider-level data from Turkey," Policy Research Working Paper Series 7917, The World Bank.
    12. María Caridad Araujo & Martín Ardanaz & Edna Armendáriz & Jere R. Behrman & Samuel Berlinski & Julian P. Cristia & Yyannu Cruz-Aguayo & Luca Flabbi & Diana Hincapie & Analía Jalmovich & Sharon Lynn Ka, 2015. "The Early Years: Child Well-being and the Role of Public Policy," IDB Publications (Books), Inter-American Development Bank, number 91496 edited by Samuel Berlinski & Norbert Schady, February.
    13. Sabina Alkire & Maria Santos, 2013. "A Multidimensional Approach: Poverty Measurement & Beyond," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 112(2), pages 239-257, June.
    14. François Bourguignon & Francisco H. G. Ferreira & Phillippe G. Leite, 2003. "Conditional Cash Transfers, Schooling and Child Labor : Micro-Simulating Bolsa Escola," DELTA Working Papers 2003-07, DELTA (Ecole normale supérieure).
    15. Wilkinson, Kate, 2009. "Adapting EUROMOD for use in a developing country – the case of South Africa and SAMOD," EUROMOD Working Papers EM5/09, EUROMOD at the Institute for Social and Economic Research.
    16. Jon Jellema & Nora Lustig & Astrid Haas & Sebastian Wolf, 2016. "The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda," Commitment to Equity (CEQ) Working Paper Series 1353, Tulane University, Department of Economics.
    17. Silvia Avram & Horacio Levy & Holly Sutherland, 2014. "Income redistribution in the European Union," IZA Journal of European Labor Studies, Springer;Forschungsinstitut zur Zukunft der Arbeit GmbH (IZA), vol. 3(1), pages 1-29, December.
    18. Orazio P. Attanasio & Camila Fernández & Emla O. A. Fitzsimons & Sally M. Grantham-McGregor & Costas Meghir & Marta Rubio-Codina, "undated". "Using the Infrastructure of a Conditional Cash Transfer Program to Deliver a Scalable Integrated Early Child Development Program in Colombia: Cluster Randomized Controlled Trial," Mathematica Policy Research Reports 62cf429ea5b74678a945aa87b, Mathematica Policy Research.
    19. Valentinova Tasseva, Iva & De Agostini, Paola & Paulus, Alari, 2015. "The effect of tax-benefit changes on the income distribution in 2008-2014," EUROMOD Working Papers EM11/15, EUROMOD at the Institute for Social and Economic Research.
    20. Davis, Benjamin & Handa, Sudhanshu & Hypher, Nicola & Winder Rossi, Natalia & Winters, Paul & Yablon (ed.), 2016. "From Evidence to Action: The Story of Cash Transfers and Impact Evaluation in Sub Saharan Africa," OUP Catalogue, Oxford University Press, number 9780198769446.
    21. Nora Lustig & Carola Pessino & John Scott, 2013. "The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An Overview," Working Papers 1313, Tulane University, Department of Economics.
    22. Stephen D. Younger & Flora Myamba & Kenneth Mdadila, 2016. "Fiscal Incidence in Tanzania," Commitment to Equity (CEQ) Working Paper Series 36, Tulane University, Department of Economics.
    23. Cuesta, Jose, 2014. "Social Spending, Distribution, and Equality of Opportunities: The Opportunity Incidence Analysis," World Development, Elsevier, vol. 62(C), pages 106-124.
    24. Lisa Hjelm & Lucia Ferrone & Sudhanshu Handa & Yekaterina Chzhen, 2016. "Comparing Approaches to the Measurement of Multidimensional Child Poverty," Papers inwopa872, Innocenti Working Papers.
    25. AfDB AfDB, . "Annual Report 2012," Annual Report, African Development Bank, number 461.
    26. Government of India Ministry of Women and Child Development, 2013. "The National Policy for Children, 2013," Working Papers id:5358, eSocialSciences.
    27. van de Walle, Dominique, 1998. "Assessing the welfare impacts of public spending," World Development, Elsevier, vol. 26(3), pages 365-379, March.
    28. Orsolya Lelkes, 2007. "Research Note - Tax-Benefit Microsimulation Models In Eastern Europe," International Journal of Microsimulation, International Microsimulation Association, vol. 1(1), pages 54-56.
    29. Stephen D. Younger & Flora Myamba & Kenneth Mdadila, 2016. "Fiscal Incidence in Tanzania," Commitment to Equity (CEQ) Working Paper Series 1336, Tulane University, Department of Economics.
    30. Igor Kheyfets & Massimo Mastruzzi & Dino Merotto & Lars Sondergaard, 2011. "A New Data Tool to BOOST Public Spending Efficiency," World Bank Publications - Reports 10079, The World Bank Group.
    31. Nora Lustig & Sean Higgins, 2012. "Commitment to Equity Assessment (CEQ): Estimating the Incidence of Social Spending, Subsidies and Taxes Handbook," Working Papers 1219, Tulane University, Department of Economics.
    32. World Bank, 2016. "The Uganda Poverty Assessment Report 2016," World Bank Publications - Reports 26075, The World Bank Group.
    33. José Cuesta & Juan Ponce, 2007. "Ex‐Ante Simulations Of Direct And Indirect Effects Of Welfare Reforms," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 53(4), pages 645-672, December.
    34. Jon Jellema , Nora Lustig , Astrid Haas and Sebastian Wolf, 2016. "The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda - Working Paper 443," Working Papers 443, Center for Global Development.
    35. Araujo, María Caridad & Ardanaz, Martín & Armendáriz, Edna & Behrman, Jere R. & Berlinski, Samuel & Cristia, Julian P. & Flabbi, Luca & Hincapie, Diana & Jalmovich, Analía & Kagan, Sharon Lynn & Lopez, 2015. "The Early Years: Child Well-being and the Role of Public Policy," IDB Publications (Books), Inter-American Development Bank, number 7259.
    36. FranÁois Bourguignon & Francisco H. G. Ferreira & Phillippe G. Leite, 2003. "Conditional Cash Transfers, Schooling, and Child Labor: Micro-Simulating Brazil's Bolsa Escola Program," The World Bank Economic Review, World Bank, vol. 17(2), pages 229-254, December.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Santos Maria Emma & Lustig Nora & Miranda Zanetti Maximiliano, 2023. "Counting and Accounting: Measuring the Effectiveness of Fiscal Policy in Multidimensional Poverty Reduction," Asociación Argentina de Economía Política: Working Papers 4691, Asociación Argentina de Economía Política.
    2. Alemayehu A. Ambel & Getachew Yirga Belete & Oliver Fiala, 2024. "Fiscal Policy and Child Poverty in Ethiopia," Child Indicators Research, Springer;The International Society of Child Indicators (ISCI), vol. 17(1), pages 221-259, February.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Jose Cuesta & Jon Jellema & Lucia Ferrone, 0. "Fiscal Policy, Multidimensional Poverty, and Equity in Uganda: A Child-Lens Analysis," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 0, pages 1-32.
    2. Jose Cuesta & Jon Jellema & Yekaterina Chzhen & Lucia Ferrone & UNICEF Office of Research - Innocenti, 2018. "Commitment to Equity for Children, CEQ4C: Fiscal Policy, Multidimensional Poverty, and Equity in Uganda," Papers inwopa945, Innocenti Working Papers.
    3. Jose Cuesta & Michael Danquah, 2022. "Urban cash transfers and poverty in Ghana," Review of Development Economics, Wiley Blackwell, vol. 26(1), pages 133-155, February.
    4. Haydeeliz Carrasco & Hamidou Jawara & Moritz Meyer, 2022. "The Effects Of Fiscal Policy On Inequality And Poverty In The Gambia," Commitment to Equity (CEQ) Working Paper Series 117, Tulane University, Department of Economics.
    5. Cabrera, Maynor & Lustig, Nora & Morán, Hilcías E., 2015. "Fiscal Policy, Inequality, and the Ethnic Divide in Guatemala," World Development, Elsevier, vol. 76(C), pages 263-279.
    6. Jose Cuesta & Mario Negre & Ana Revenga & Maika Schmidt, 2018. "Tackling Income Inequality: What Works and Why?," Journal of Income Distribution, Ad libros publications inc., vol. 26(1), pages 1-48, March.
    7. Moussa P. Blimpo & Pedro Carneiro & Pamela Jervis & Todd Pugatch, 2022. "Improving Access and Quality in Early Childhood Development Programs: Experimental Evidence from the Gambia," Economic Development and Cultural Change, University of Chicago Press, vol. 70(4), pages 1479-1529.
    8. Nora Lustig & Florencia Amábile & Marisa Bucheli & George Gray Molina & Sean Higgins & Miguel Jaramillo & Wilson Jiménez Pozo & Veronica Paz Arauco & Claudiney Pereira & Carola Pessino & Máximo Rossi , 2013. "The impact of taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An overview," Working Papers 315, ECINEQ, Society for the Study of Economic Inequality.
    9. Leonardo Bonilla-Mejía & Eduard F. Martínez-González, 2019. "Educación escolar para la inclusión y la transformación social," Chapters, in: Jaime Bonet & Diana Ricciuli-Marin (ed.), Casa Grande Caribe, chapter 1, pages 1-50, Banco de la Republica de Colombia.
    10. Ravallion, Martin & Chen, Shaohua, 2015. "Benefit incidence with incentive effects, measurement errors and latent heterogeneity: A case study for China," Journal of Public Economics, Elsevier, vol. 128(C), pages 124-132.
    11. Nora Lustig, 2017. "Fiscal Policy, Income Redistribution and Poverty Reduction in Low and Middle Income Countries," Commitment to Equity (CEQ) Working Paper Series 54, Tulane University, Department of Economics.
    12. Stephen Younger, 2016. "The Impact of Reforming Energy Subsidies, Cash Transfers, and Taxes on Inequality and Poverty in Ghana and Tanzania," Commitment to Equity (CEQ) Working Paper Series 1355, Tulane University, Department of Economics.
    13. M. Caridad Araujo & Mariano Bosch & Norbert Schady, 2017. "Can Cash Transfers Help Households Escape an Intergenerational Poverty Trap?," NBER Chapters, in: The Economics of Poverty Traps, pages 357-382, National Bureau of Economic Research, Inc.
    14. World Bank, 2017. "Pre-Primary Education in Mongolia," World Bank Publications - Reports 26402, The World Bank Group.
    15. Jon Jellema & Nora Lustig & Astrid Haas & Sebastian Wolf, 2016. "The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda," Commitment to Equity (CEQ) Working Paper Series 53, Tulane University, Department of Economics.
    16. Susan Namirembe Kavuma & Christine Byaruhanga & Nicholas Musoke & Patrick Loke & Michael Noble & Gemma Wright, 2020. "An analysis of the distributional impact of excise duty in Uganda using a tax-benefit microsimulation model," WIDER Working Paper Series wp-2020-70, World Institute for Development Economic Research (UNU-WIDER).
    17. Nora Lustig, 2016. "Fiscal Policy, Inequality and the Poor in the Developing World," Working Papers 1612, Tulane University, Department of Economics, revised Aug 2017.
    18. Berlinski,Samuel G. & Ferreyra,Maria Marta & Flabbi,Luca & Martin,Juan David, 2020. "Child Care Markets, Parental Labor Supply, and Child Development," Policy Research Working Paper Series 9427, The World Bank.
    19. M. Caridad Araujo & Marta Dormal & Norbert Schady, 2019. "Childcare Quality and Child Development," Journal of Human Resources, University of Wisconsin Press, vol. 54(3), pages 656-682.
    20. Sean Higgins & Nora Lustig & Whitney Ruble & Timothy M. Smeeding, 2016. "Comparing the Incidence of Taxes and Social Spending in Brazil and the United States," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 62(S1), pages 22-46, August.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:eurjdr:v:33:y:2021:i:3:d:10.1057_s41287-020-00283-y. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave-journals.com/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.