The Office of Research -Innocenti is UNICEF's dedicated research centre. It undertakes research on emerging or current issues in order to inform the strategic directions, policies and programmes of UNICEF and its partners, shape global debates on child rights and development, and inform the global research and policy agenda for all children, and particularly for the most vulnerable.Publications produced by the Office are contributions to a global debate on children and may not necessarily reflect UNICEF policies or approaches. The views expressed are those of the authors.The Office of Research -Innocenti receives financial support from the Government of Italy, while funding for specific projects is also provided by other governments, international institutions and private sources, including UNICEF National Committees.For further information and to download or order this and other publications, please visit the website at www.unicef-irc.org. Abstract: The paper provides an examination of the relevance of ethics to poverty reduction. Ethics examines the nature and scope of institutions as the deepest level of analysis. The ethics of poverty is understood as the principles and processes of justification employed to justify assisting people in poverty. The paper argues that ethical perspectives are relevant to understanding poverty and the priority given to poverty reduction in society. It further argues that ethical perspectives inform the design and scope of anti-poverty programmes. Drawing on the recent expansion of social assistance in Brazil, South Africa and Ghana, the paper shows that ethical perspectives are relevant to our understanding of the evolution of anti-poverty policy.