This paper expands the analysis of equal opportunities by connecting traditional benefit incidence analysis of public spending with the human opportunity index, a distribution sensitive measure of access to public services. It also develops ex-ante micro-simulations to determine the cost of equalizing educational opportunities. This technique is applied to Liberia, a country devastated by civil war with serious educational enrollment gaps and policies highly dependent on international aid. Results from simulated increases in teachers’ salaries, elimination of fee and non-fee costs and targeted public educational spending on rural schools all point to very modest redistributive effects but distinctive patterns of winners and losers among Liberian children.