CEQ Handbook
Estimating the Impact of Fiscal Policy on Inequality and Poverty


Nora Lustig (Editor)
CEQ Institute at Tulane University and Brookings Institution Press, 2018

HOW TO OBTAIN A COPY:

Available for free download: Part I, II and III of the CEQ Handbook are available via PDF.

Part IV is only available online

Available for purchase: A hardcopy may be ordered from Brookings Institution Press. It is also available on Amazon and Barnes & Noble.



Table of Contents

List of Illustrations xxi
Foreword (François Bourguignon) xxxiii
Acknowledgements CEQ Handbook 2018 xxxix
Acknowledgments to 2013 Edition xliii
Abstracts xlvii

Introduction
Nora Lustig

  1. About the Handbook
  2. Why Fiscal Incidence Analysis?
  3. The Commitment to Equity Assessment
  4. Main Messages
  5. Organization of the Handbook
  6. How to Use this Handbook
  7. CEQ Assessments: Data Requirements
  8. About the CEQ Institute

PART I: METHODOLOGY

Chapter 1. The CEQ Assessment: Measuring the Impact of Fiscal Policy on Inequality and Poverty
Nora Lustig and Sean Higgins

Chapter 2. Analytic Foundations: Measuring the Redistributive Impact of Taxes and Transfers
Ali Enami, Nora Lustig, and Rodrigo Aranda

Chapter 3. Measuring the Redistributive Impact of Taxes and Transfers in the Presence of Reranking
Ali Enami

Chapter 4. Can a Poverty-reducing and Progressive Tax and Transfer System Hurt the Poor?
Sean Higgins and Nora Lustig (reproduced from Journal of Development Economics)

Chapter 5. Measuring the Effectiveness of Taxes and Transfers in Fighting Inequality and Poverty
Ali Enami

PART II: IMPLEMENTATION

Chapter 6. Allocating Taxes and Transfers, Constructing Income Concepts, and Completing Sections A, B, and C of CEQ Master Workbook
Sean Higgins and Nora Lustig

Chapter 7. Constructing Consumable Income: Including the Direct and Indirect Effects of Indirect Taxes and Subsidies
Jon Jellema and Gabriela Inchauste

Chapter 8. Producing Indicators and Results, and Completing Sections D and E of the CEQ Master Workbook using the CEQ Stata Package
Sean Higgins

Chapter 9. Analyzing the Impact of Fiscal Policy on Ethno-Racial Inequality
Rodrigo Aranda and Adam Ratzlaff

PART III: APPLICATIONS

Chapter 10. Fiscal Policy, Income Redistribution, and Poverty Reduction in Low and Middle Income Countries
Nora Lustig

Chapter 11. Argentina: Taxes, Expenditures, Poverty, and Income Distribution
Dario Rossignolo

Chapter 12. Brazil: Fiscal Policy and Ethno-Racial Poverty
Claudiney Pereira

Chapter 13. Chile: The Impact of Fiscal Policy on Inequality and Poverty
Sandra Martinez-Aguilar, Alan Fuchs, Eduardo Ortiz-Juarez, and Giselle del Carmen

Chapter 14. The Dominican Republic: Fiscal Policy and Redistribution
Jaime Aristy-Escuder, Maynor Cabrera, Blanca Moreno-Dodson, and Miguel E. Sanchez-Martin

Chapter 15. El Salvador: The Impact of Taxes and Social Spending on Inequality and Poverty
Margarita Beneke, Nora Lustig, and Jose Andres Oliva Cepeda

Chapter 16. Ghana and Tanzania: The Impact of Reforming Energy Subsidies, Cash Transfers, and Taxes on Inequality and Poverty
Stephen D. Younger

Chapter 17. Iran: An Application of the CEQ Effectiveness Indicators
Ali Enami

Chapter 18. Tunisia: Fiscal Policy, Income Redistribution and Poverty Reduction
Nizar Jouini, Nora Lustig, Ahmed Moummi, and Abebe Shimeles

Chapter 19. Uganda: The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty
Jon Jellema, Nora Lustig, Astrid Haas, and Sebastian Wolf

Part IV: THE CEQ (COMMITMENT TO EQUITY) ASSESSMENT TOOLS

1. Planning for a CEQ Assessment: Data and Software Requirements   Spanish version | French version
CEQ Team

2. Planning for a CEQ Assessment: Recommended Team Composition and Timeline
CEQ Team

3. CEQ Assessment: CEQ Master Workbook (MWB)
CEQ Team

4. CEQ Master Workbook Example for Mexico, 2012
John Scott, Sandra Martinez-Aguilar, Rodrigo Aranda and Enrique de la Rosa

5. CEQ Do Files in Stata for Constructing Income Concepts: Example for Mexico, 2012
John Scott, Sandra Martinez-Aguilar, Enrique de la Rosa, and Rodrigo Aranda

6. CEQ Assessment: CEQ Stata Package
Sean Higgins, Rodrigo Aranda and Ruoxi Li

7. CEQ Assessment: Sample Stata Code for Measuring the Indirect Effects of Indirect Taxes and Subsidies
CEQ Institute, adapted from the IMF’s “Distributional Analysis of Fuel Subsidy Reform (Stata Programs),” available for download from the IMF

8. CEQ Assessment: Checking Protocol
Sandra Martinez-Aguilar, Adam Ratzlaff, Maynor Cabrera, Cristina Carrera, and Sean Higgins

9. CEQ Assessment: Replication of Mexico 2012
Sandra Martinez-Aguilar, Maynor Cabrera, Cristina Carrera, and Maya Goldman