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

Author

Listed:
  • Jose Cuesta

    (UNICEF Office of Research, Florence)

  • Jon Jellema

    (Commitment to Equity Institute, Tulane University)

  • Yekaterina Chzhen

    (UNICEF Office of Research, Florence)

  • Lucia Ferrone

    (UNICEF Office of Research, Florence)

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.

Suggested Citation

  • Jose Cuesta & Jon Jellema & Yekaterina Chzhen & Lucia Ferrone, 2018. "Commitment to Equity for Children, CEQ4C: Fiscal Policy, Multidimensional Poverty, and Equity in Uganda," Commitment to Equity (CEQ) Working Paper Series 81, Tulane University, Department of Economics.
  • Handle: RePEc:tul:ceqwps:81
    as

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    File URL: http://repec.tulane.edu/RePEc/ceq/ceq81.pdf
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    References listed on IDEAS

    as
    1. Blanca Moreno-Dodson & Quentin Wodon, 2008. "Public Finance for Poverty Reduction : Concepts and Case Studies from Africa and Latin America," World Bank Publications, The World Bank, number 6881.
    2. 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.
    3. 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.
    4. 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.
    5. 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.
    6. 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.
    7. Cuesta, Jose, 2014. "Social Spending, Distribution, and Equality of Opportunities: The Opportunity Incidence Analysis," World Development, Elsevier, vol. 62(C), pages 106-124.
    8. Lisa Hjelm & Lucia Ferrone & Sudhanshu Handa & Yekaterina Chzhen, 2016. "Comparing Approaches to the Measurement of Multidimensional Child Poverty," Papers inwopa872, Innocenti Working Papers.
    9. 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.
    10. 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.
    11. Francesca Bastagli & David Coady & Sanjeev Gupta, 2012. "Income Inequality and Fiscal Policy (2nd Edition)," IMF Staff Discussion Notes 12/08R, International Monetary Fund.
    12. 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.
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    More about this item

    Keywords

    Fiscal incidence analysis; child poverty; equity; fiscal reforms; Uganda;

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • I32 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Measurement and Analysis of Poverty

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