Finance
Examining how financing can accelerate the SDGs and address future challenges for child well-being

Achieving the child-related Sustainable Development Goals (SDGs) hinges on unlocking dramatically increased investments over the next decade. These investments will have to come from both international and domestic sources and will require a mix of traditional and innovative approaches with the participation of government, civil society and the private sector.
What tools or policies can developing countries deploy to ensure services for children are adequately and equitably funded?
Important questions arise: what tools or policies can developing countries deploy to ensure services for children – including education, health, water and sanitation, social protection, protection from abuse, and environmental services – are adequately and equitably funded? Are international flows to developing countries sufficient to supplement developing countries’ domestic efforts, and are they distributed equitably across geographies, sectors, and uses? How can the constraints to more and better financing be lifted? What are the implications of new financial technologies for child well-being and safety?
We examine different potential answers to these questions, contributing to global discourse and helping UNICEF strengthen the case for child-related investments.
Taxation and children
Our work on taxation and children looks at how developing countries can effectively and efficiently leverage domestic resources to finance quality services for children. This includes ensuring that the structure of domestic revenue systems are compatible with financial and service delivery responsibilities most crucial for children: in education, health, and social protection. It also involves examining whether and how different tax instruments can be used to sustainably finance these services. Finally, we will take an in-depth look at how the distributional impact of taxation affects equity for children.
Our work on taxation and children looks at how developing countries can effectively and efficiently leverage domestic resources to finance quality services for children.
Climate finance
Our work on climate finance interrogates how child-sensitive finances flow from developed to developing countries to fight climate change. We question whether these flows are sufficient, new, and additional; and whether they consider the needs of children in developing countries.