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CEQ Handbook

CEQ Handbook: Estimating the Impact of Fiscal Policy on Inequality and Poverty
Nora Lustig (editor)
Edition June 2017
Table of Contents

Title Page
Index

Foreword (pending)
Acknowledgments
Acknowledgments to 2013 Edition
Abstracts

About the Authors
CEQ Team

Introduction
Nora Lustig

Part I – The Commitment to Equity (CEQ) Assessment. 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

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

Part II – The Commitment to Equity (CEQ) Assessment. 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 – The Commitment to Equity Assessment. Applications

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

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

Chapter 12. Ethno-Racial Poverty and Income Inequality in Brazil.
Claudiney Pereira

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

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

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

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

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

Chapter 18. Fiscal Incidence and Poverty Reduction: Evidence from Tunisia.
Nizar Jouini, Nora Lustig, Ahmed Moummi, and Abebe Shimeles

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

Part IV – The Commitment to Equity Assessment Tools

The CEQ Master Workbook
CEQ Team

CEQ Stata Package
Sean Higgins, Rodrigo Aranda, and Ruoxi Li

Sample Stata Code for Measuring the Indirect Effects of Indirect Taxes and Subsidies
Jon Jellema and Gabriela Inchauste

Checking Protocol
Adam Ratzlaff and Sandra Martinez

CEQ Assessment: Team & Timeline and Terms of Reference
CEQ Team