In a time of budget cuts, it is almost inevitable that services will suffer. By taking equity into account, a local government can reduce the pain experienced by disadvantaged parts of the community as well as that experienced by the community as a whole. In this article, the authors explore the definition of "equity," why it’s important to understand the concept for budgeting, why it matters, some of its challenges, and how it might realistically be applied.

• Publication date: February 2021
• Authors: Shayne Kavanagh and Jake Kowalski