The CEQ Institute works to reduce inequality and poverty through comprehensive and rigorous tax and benefit incidence analysis, and active engagement with the policy community.

What is CEQ

The Commitment to Equity (CEQ) was designed to analyze the impact of taxation and social spending on inequality and poverty in individual countries, and provide a roadmap for governments, multilateral institutions, and nongovernmental organizations in their efforts to build more equitable societies. Directed by Nora Lustig, the CEQ is a joint project of CIPR and the Department of Economics at Tulane University and the Inter-American Dialogue.Read More

NEW! CEQ Handbook available online by clicking here The Commitment to Equity Handbook. A Guide to Estimating the Impact of Fiscal Policy on Inequality and Poverty. (Brookings Institution Press and CEQ Institute) edited by Nora Lustig is a unique manual with a step-by-step guide to applying fiscal incidence analysis as well as country studies to illustrate. The handbook is open access under a CC-BY-NC-ND 4.0 International Public License thanks to the generous support of the Bill & Melinda Gates Foundation.


CEQ Snapshot 1

CEQ Snapshot 2

How to cite us

© The information on this website is the property of Tulane Educational Fund and may be used under proper citation:

  • For Terms of Use on CEQ materials, including the CEQ name, click here.
  • For Publications, follow the usual citation procedure.
  • For the Indicators, follow the directions in the "Cite As" sheet.
  • For power point presentations under Events, cite the references as specified on the presentations.


Requests to translate and/or to publish materials from the CEQ website should be addressed to  Please include your name and contact information plus information about the requested use.   CEQ typically requires credit and citation and reciprocal permission to re-post any translations of materials.   Permission to reproduce CEQ materials may be denied at the discretion of CEQ Director. 



The CEQ Institute has been awarded a $4.9 million grant from the Bill & Melinda Gates Foundation to study ways to reduce inequality and poverty through taxes and social spending in developing countries. click here

1/07/17 A tribute to Anthony Atkinson (1944-2017)
The first day of the year, our profession lost one of its most brilliant thinkers and fine human beings: Sir Anthony Atkinson. For those of us whose research has focused on inequality and social justice, the loss is incommensurable. Read the tribute from his colleagues at ECINEQ (The Society for the Study of Economic Inequality), of which Tony was the first president:

10/10/16 Nora Lustig presented "Fiscal Redistribution in Low and Middle Income Countries" at OECD's Development Centre in Paris, France.
Click here to view the presentation.  

04/13/2016 Nora Lustig Shares her Perspective on How to Achieve an Equity Agenda. Interview conducted by OAS's Department of Social Inclusion
Click here to open the video  

1/29/16 CEQ signed a MOU with the OAS to deepen the relationship between the two institutions. . Click Here  

11/18/2015 A Nora Lustig é professora de Economia da Universidade de Tulane, nos Estados Unidos, e comentou os impactos do Bolsa Família na vida dos brasileiros, reduzindo a pobreza ao mesmo tempo em que proporciona mais oportunidades. Click Here to video 

11/02/2015 Nora Lustig awarded 4.9 million dollars by Gates Foundation for the Commitment to Equity Institute Click Here 
News on:

10/29/2015 On October 29, Stephen Younger presented the CEQ Assessment in Accra, Ghana; click here to see the presentation

9/26/2015 CEQ Training Workshop in Asunción
 Tulane doctoral student training Paraguay's ministry of finance staff on the application of the CEQ methodology at a workshop organized by the World Bank in Asuncion in September 2015. Click Here  

9/25/2015 CEQ New Publications in 2015 Click Here  

7/6/2015 VoxLACEA blog “How middle class are middle-income households in Latin America?"  Click Here  

7/6/2015 FUSADES publication with you (Fundación Salvadoreña para el Desarrollo Económico y Social), where CEQ findings were used extensively to support policy proposals. It is available at the Inter-American Development Bank:  and at

6/23/2015 Nora Lustig will serve on the World Bank’s Commission on Global Poverty announced today. The Commission’s mandate is to report on the best ways to measure and monitor poverty and deprivation around the world. Click here

6/23/2015 A missing target in the SDGs: Tax systems should not reduce the income of the poor. Click here

4/16/2015 CEQ data is featured in the World Bank's LAC (Latin America and the Caribbean) Equity Lab. Click on Fiscal Policy in the menu bar on the left hand side to see the CEQ data in English and Spanish.

4/16/2015 Check out Charles Kenny's Center for Global Development blog "Let's Mobilize the Right Domestic Resources for Development." 
Charles cites Nora Lustig's Commitment to Equity results. 

4/15/2015 Check out CEQ Director Nora Lustig's co-authored blog, "The Sustainable Development Goals - Reject Tax Targeting" on the Institute for Development Studies' (IDS) website. Click here

2/24/2015 The World Bank's Ethiopia Poverty Assessment 2014 is now available. Chapter 5 summarizes the findings of the CEQ assessment. Click here

2/10/2015 CEQ on the Center for Global Development's Global Prosperity Wonkcast (Episode Title: The Commitment to Equity Assessment (CEQ) - Nora Lustig, May 2014 ) Click Here

CEQ has partnered with the World Bank to do a CEQ Assessment in Georgia.