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

