- Poverty and public finance: a primer1.14 MB
A primer on how poverty is defined, measured and reported and how fiscal policy shapes poverty outcomes.
Poverty was recently identified as the highest-priority cross-cutting challenge for public spending among public finance staff surveyed. Yet the way poverty is defined and measured is technically complex, and often diverges from the approaches used to decide who should contribute to public revenues and how fiscal policy should affect them.
This primer bridges that gap. It gives public finance staff a clear, practical grounding in poverty measurement, then shows how that understanding connects directly to fiscal policy design, tax and transfer analysis, and evidence-based reform.
Report by the Overseas Development Institute
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