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CEQ Working Paper Series




WORKING PAPER 1 

NO LONGER AVAILABLE: Lustig, Nora and Sean Higgins. 2013. “Commitment to Equity Assessment (CEQ): Estimating the Incidence of Social Spending, Subsidies and Taxes. Handbook.” CEQ Working Paper 1, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, September.

REPLACED BY CEQ HANDBOOK: Lustig, Nora, editor. 2018. “Commitment to Equity Handbook. Estimating the Impact of Fiscal Policy on Inequality and Poverty” Brookings Institution Press and CEQ Institute, Tulane University.


WORKING PAPER 2

Lustig, Nora. 2013.“Commitment to Equity: Diagnostic Questionnaire.”CEQ Working Paper 2, CEQ Institute, Tulane University and Inter-American Dialogue. January.


WORKING PAPER 3

Lustig, Nora and George Gray Molina, Sean Higgins, Miguel Jaramillo, Wilson Jiménez, Veronica Paz, Claudiney Pereira, Carola Pessino, John Scott, and Ernesto Yañez. 2012.“The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico and Peru: A Synthesis of Results.”CEQ Working Paper 3, CEQ Institute, Tulane University and Inter-American Dialogue. August.


WORKING PAPER 4
REVISED as CEQ WP 33
Previous title no longer available: Lustig, Nora and Sean Higgins. 2013. “Fiscal Incidence, Fiscal Mobility and the Poor: A New Approach.” CEQ Working Paper 4, CEQ Institute, Tulane University and Inter-American Dialogue, January.


WORKING PAPER 5

Lustig, Nora and Carola Pessino. 2013. “Social Spending and Income Redistribution in Argentina in the 2000s: the Rising Role of Noncontributory Pensions.” CEQ Working Paper 5, CEQ Institute, Tulane University and Inter-American Dialogue. REVISED August.

Published:

Lustig, Nora and Pessino, Carola. “Social Spending and Income Redistribution in Argentina in the 2000s: the Rising Role of Noncontributory Pensions.” 2014.  Public Finance Review42(3), 304-325.

WORKING PAPER 6
Paz Arauco, Verónica, George Gray Molina, Wilson Jiménez Pozo, and Ernesto Yáñez Aguilar. 2013.“Explaining Low Redistributive Impact in Bolivia.”CEQ Working Paper 6, CEQ Institute, Tulane University and Inter-American Dialogue. REVISED April.

Published:

Jiménez Pozo, Wilson, Molina, George Gray, Paz Arauco, Verónica, & Yáñez Aguilar, Ernesto. (2013, July). Explaining Low Redistributive Impact in BoliviaPublic Finance Review42(3), 326-345.


WORKING PAPER 7

Higgins, Sean and Claudiney Pereira. 2013. “The Effects of Brazil’s High Taxation and Social Spending on the Distribution of Household Income.” CEQ Working Paper 7, CEQ Institute, Tulane University and Inter-American Dialogue. REVISED May.

Published:

Higgins, Sean & Pereira, Claudiney. (2013, September). The Effects of Brazil’s High Taxation and Social Spending on the Distribution of Household IncomePublic Finance Review 42(3), 346-367.


WORKING PAPER 8

Scott, John. 2013. “Redistributive Impact and Efficiency of Mexico’s Fiscal System.” CEQ Working Paper 8, CEQ Institute, Tulane University and Inter-American Dialogue. REVISED July.

Published:

Scott, John. (2013, August). Redistributive Impact and Efficiency of Mexico’s Fiscal SystemPublic Finance Review 42(3),368-390.


WORKING PAPER 9
Jaramillo Baanante, Miguel. 2013. “The Incidence of Social Spending and Taxes in Peru.” CEQ Working Paper 9, CEQ Institute, Tulane University and Inter-American Dialogue. REVISED May.

Published: 

Jaramillo, Miguel. (2013, July). The Incidence of Social Spending and Taxes in PeruPublic Finance Review 42(3), 391-412.

DOI: https://doi.org/10.1177/1091142113496134

WORKING PAPER 10
Bucheli, Marisa and Nora Lustig, Máximo Rossi and Florencia Amábile. 2013. “Social Spending, Taxes, and Income Redistribution in Uruguay.” CEQ Working Paper 10, CEQ Institute, Tulane University and Inter-American Dialogue. REVISED July.

Published:

Bucheli, Marisa and Nora Lustig, Máximo Rossi and Florencia Amábile. Social Spending, Taxes, and Income Redistribution in Uruguay. Public Finance Review 42 (3) 413-433.

DOI: https://doi.org/10.1177/1091142113493493


WORKING PAPER 11

Higgins, Sean and Nora Lustig, Julio Ramirez and Billy Swanson. 2013.“Social Spending, Taxes and Income Redistribution in Paraguay.” CEQ Working Paper 11, CEQ Institute, Tulane University and Inter-American Dialogue. November.


WORKING PAPER 12

Alvaredo, Facundo and Juliana Londoño Vélez. 2013.“High Incomes and Personal Taxation in a Developing Economy: Colombia 1993-2010.” CEQ Working Paper 12, CEQ Institute, Tulane University and Inter-American Dialogue. March.


WORKING PAPER 13 English

Lustig, Nora, and Carola Pessino and John Scott. 2013.“The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An Overview.” CEQ Working Paper 13, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, REVISED August.

Published:

Lustig, Nora, Pessino, Carola, & Scott, John. (2013, November). The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, Peru, and Uruguay: Introduction to the Special IssuePublic Finance Review 42(3), 287-303.

DOI: https://doi.org/10.1177/1091142113506931


WORKING PAPER 13 Español

Lustig, Nora, and Carola Pessino and John Scott. 2014. “El impacto del sistema tributario y del gasto social sobre la desigualdad y la pobreza en Argentina, Bolivia, Brasil, México, Perú y Uruguay: Un panorama general.” CEQ Working Paper 13, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, October.


WORKING PAPER 14
REVISED as CEQ WP 33
Previous title no longer available: Higgins, Sean and Nora Lustig. 2013. “Measuring Impoverishment: An Overlooked Dimension of Fiscal Incidence.” CEQ Working Paper 14, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, April.


WORKING PAPER 15

Tanzi, Vito. 2013.“Tax Reform in Latin America: A long term assessment.” CEQ Working Paper 15, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, April.


WORKING PAPER 16

Higgins, Sean, Nora Lustig, Whitney Ruble and Tim Smeeding. 2013.“Comparing the Incidence of Taxes and Social Spending in Brazil and the United States.” CEQ Working Paper 16, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, November.

Published:

Higgins, Sean, Nora Lustig, Whitney Ruble and Tim Smeeding. 2016. “Comparing the Incidence of Taxes and Social Spending in Brazil and the United States.” Review of Income and Wealth 62 (S1): S22-S46.  


WORKING PAPER 17 Español

López-Calva, Luis F., Nora Lustig, John Scott y Andrés Castañeda. 2014.  “Gasto social, redistribución del ingreso y reducción de la pobreza en México: evolución y comparación con Argentina, Brasil y Uruguay.” CEQ Working Paper 17, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, REVISED March.


WORKING PAPER 18 Español

Sauma, Pablo y Juan Diego Trejos. 2014.  “Gasto público social, impuestos, redistribución del ingreso y pobreza en Costa Rica.” CEQ Working Paper 18, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, January.


WORKING PAPER 18 English

Sauma, Pablo and Juan Diego Trejos. 2014.“Social Public Spending, Taxes, Redistribution of Income, and Poverty in Costa Rica.” CEQ Working Paper 18, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, March.


WORKING PAPER 19

Bucheli, Marisa, Máximo Rossi and Florencia Amábile. 2015.“Inequality and Poverty in Uruguay by Race: The Impact of Fiscal Policies.” CEQ Working Paper 19, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, REVISED February.

Published: 

Bucheli, Marisa, Máximo Rossi and Florencia Amábile. 2018. “Inequality and Poverty in Uruguay by Race: The Impact of Fiscal Policies.” The Journal of Economic Inequality 16(3): 389–411.  

DOI: https://doi.org/10.1007/s10888-017-9373-7
Also available:
dECON version

WORKING PAPER 20
Cabrera, Maynor, Nora Lustig and Hilcías Morán. 2014. “Fiscal Policy, Inequality and the Ethnic Divide in Guatemala.” CEQ Working Paper 20. Center for Inter-American Policy, CEQ Institute, Tulane University and Inter-American Dialogue, October.

Published: 

Cabrera, Maynor, Nora Lustig and Hilcías Morán. 2015. “Fiscal Policy, Inequality and the Ethnic Divide in Guatemala.” World Development 76: 263-279.  


WORKING PAPER 21
Burdín, Gabriel, Fernando Esponda, and Andrea Vigorito. 2014. “Inequality and top incomes in Uruguay: a comparison between household surveys and income tax micro-data.” CEQ Working Paper 21, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, May.


WORKING PAPER 22

Lustig, Nora. 2015. “Fiscal policy and ethno-racial inequality in Bolivia, Brazil, Guatemala and Uruguay.” CEQ Working Paper 22, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, January.


WORKING PAPER 23

Lustig, Nora. 2017. “Fiscal Policy, Inequality and the Poor in the Developing World.” CEQ Working Paper 23, CEQ Institute, Tulane University, REVISED July.

WORKING PAPER 24
Lustig, Nora. 2019.
“Measuring the Distributional Impact of Taxation and Public Spending: The Practice of Fiscal Incidence Analysis.” CEQ Working Paper 24, CEQ Institute, Tulane University, October.

Published:

Lustig, Nora. 2020. “Measuring the distributional impact of taxation and public spending: the practice of fiscal incidence analysis.” Oxford Research Encyclopedia of Economics and Finance. Oxford University Press. 


WORKING PAPER 25

Enami, Ali, Nora Lustig and Rodrigo Aranda. 2016. “Analytical Foundations: Measuring the Redistributive Impact of Taxes and Transfers.” CEQ Working Paper 25, CEQ Institute, Tulane University, November.


WORKING PAPER 26

Beneke, Margarita, Nora Lustig y José Andrés Oliva. 2015. “El impacto de los impuestos y el gasto social en la desigualdad y la pobreza en El Salvador.” CEQ Working Paper 26, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, March.


WORKING PAPER 27

Bucheli, Marisa. 2015. “Public Transfers and Poverty Reduction: an Evaluation of Program Contribution to the Exit Rate from Poverty of Children and the Elderly.” CEQ Working Paper 27, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, January.

Published:

Bucheli, Marisa. 2016. “Public Transfers and Poverty Reduction: an Evaluation of Program Contribution to the Exit Rate from Poverty of Children and the Elderly.” Poverty & Public Policy 8 (4): 398-415.

DOI: https://doi.org/10.1002/pop4.159

WORKING PAPER 28
Llerena Pinto, Freddy Paul, María Christina Llerena Pinto, Roberto Carlos Saá Daza, and María Andrea Llerena Pinto.2015. “Social Spending, Taxes and Income Redistribution in Ecuador.” CEQ Working Paper 28, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, February.


WORKING PAPER 29

Inchauste, Gabriela, Nora Lustig, Mashekwa Maboshe, Catriona Purfield, and Ingrid Woolard. 2017.“The Distributional Impact of Fiscal Policy in South Africa.” CEQ Working Paper 29, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, REVISED May.


WORKING PAPER 30

Lustig, Nora. 2015. “The Redistributive Impact of Government Spending on Education and Health: Evidence from Thirteen Developing Countries in the Commitment to Equity Project.” CEQ Working Paper 30, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, March.


WORKING PAPER 31

Lustig, Nora. 2015. “Inequality and Fiscal Redistribution in Middle Income Countries: Brazil, Chile, Colombia, Indonesia, Mexico, Peru and South Africa.” CEQ Working Paper 31, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, July.

Published:

Lustig, Nora. 2016. “Inequality and Fiscal Redistribution in Middle Income Countries: Brazil, Chile, Colombia, Indonesia, Mexico, Peru and South Africa.” Journal of Globalization and Development 7(1): 17–60.

DOI: https://doi.org/10.1515/jgd-2016-0015

WORKING PAPER 32
Lustig, Nora and Rodrigo Aranda. 2015. El impacto de los impuestos y las transferencias en la pobreza y la desigualdad rural-urbana en Bolivia, Brasil, Guatemala, México y Perú.” CEQ Working Paper 32, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, September.


WORKING PAPER 33

Higgins, Sean and Nora Lustig. 2016. “Can a Poverty-Reducing and Progressive Tax and Transfer System Hurt the Poor?” CEQ Working Paper 33, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, April.

Published:
Higgins, Sean and Nora Lustig. 2016. “Can a Poverty-Reducing and Progressive Tax and Transfer System Hurt the Poor?” Journal of Development Economics 122: 63-75

Reprinted:
Higgins, Sean and Nora Lustig. 2018. “Can a poverty-reducing and progressive tax and transfer system hurt the poor?” Commitment to Equity Handbook: Estimating the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora Lustig (Brookings Institution Press and CEQ Institute, Tulane University).


WORKING PAPER 34

James Alm. 2015. “Analyzing and Reforming Tunisia’s Tax System.” CEQ Working Paper 34, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, May.


WORKING PAPER 35

Younger, Stephen, Eric Osei-Assibey, and Felix Oppong. 2015.Fiscal Incidence in Ghana.” CEQ Working Paper 35, Center for Inter-American Policy and Research and Department of Economics, Tulane University, Ithaca College, University of Ghana and the World Bank, December.

Published: 
Younger, Stephen, Eric Osei-Assibey, and Felix Oppong. 2017. “Fiscal Incidence in Ghana.” Review of Development Economics 21(4): e47-e66.


WORKING PAPER 36

Younger, Stephen, Flora Myamba, and Kenneth Mdadila. 2016. “Fiscal Incidence in Tanzania.” CEQ Working Paper 36, Center for Inter-American Policy and Research and Department of Economics, Tulane University, Ithaca College and REPOA, January.

Published:
Younger, Stephen, Flora Myamba, and Kenneth Mdadila. 2016. “Fiscal Incidence in Tanzania.” African Development Review 28(3): 264-276.


WORKING PAPER 37

Lustig, Nora 2017. “El impacto del sistema tributuario y el gasto social en la distribución del ingreso y la pobreza en América Latina: Argentina, Bolivia, Brasil, Chile, Colombia, Costa Rica, Ecuador, El Salvador, Guatemala, Honduras, México, Perú y Uruguay.” CEQ Working Paper 37, Commitment to Equity Institute, Tulane University, July.


WORKING PAPER 38

Shimeles, Abebe, Ahmed Moummi, Nizar Jouini and Nora Lustig. 2017. “Fiscal Policy, Income Redistribution and Poverty Reduction: Evidence from Tunisia.” CEQ Working Paper 38, Commitment to Equity Institute, Tulane University, REVISED June.

Published: 
Shimeles, Abebe, Ahmed Moummi, Nizar Jouini and Nora Lustig. “Fiscal Policy, Income Redistribution and Poverty Reduction: Evidence from Tunisia.” Review of Income and Wealth 64: S225-S248.


WORKING PAPER 39

Lopez-Calva, Luis F., Nora Lustig, Mikhail Matytsin and Daria Popova. 2017. “Who Benefits from Fiscal Redistribution in Russia?” CEQ Working Paper 39, Commitment to Equity Institute, Tulane University, and the World Bank, May.


WORKING PAPER 40

Afkar, Rythia, Jon Jellema and Matthew Wai-Poi. 2017. “The Distributional Impact of Fiscal Policy in Indonesia.” CEQ Working Paper 40, Commitment to Equity Institute, Tulane University, and the World Bank, May.


WORKING PAPER 41

Hill, Ruth, Gabriela Inchauste, Nora Lustig, Eyasu Tsehaye, and Tassew Woldehanna. 2017. “A Fiscal Incidence Analysis for Ethiopia.” CEQ Working Paper 41, Commitment to Equity Institute, Tulane University, and the World Bank, April.

Published:
Hill, Ruth, Gabriela Inchauste, Nora Lustig, Eyasu Tsehaye, and Tassew Woldehanna. 2017. “Fiscal Incidence Analysis for Ethiopia,” in The Distributional Impact of Taxes and Transfers. Evidence from Eight Low-and Middle-Income Countries, edited by Gabriela Inchauste and Nora Lustig (Washington: World Bank).


WORKING PAPER 42

Cancho, Cesar, and Elena Bondarenko. 2017. “The Distributional Impact of Fiscal Policy in Georgia.” CEQ Working Paper 42, Commitment to Equity Institute, Tulane University, and the World Bank, May.


WORKING PAPER 43

Younger, Stephen D, and Artsvi Khachatryan. 2017. “Fiscal Incidence in Armenia.” CEQ Working Paper 43, Commitment to Equity Institute, Tulane University, and the World Bank, April.


WORKING PAPER 44

Alam, Shamma, and Umar Serajuddin. 2017. “The Distributional Impact of Fiscal Policy in Jordan.” CEQ Working Paper 44, Commitment to Equity Institute, Tulane University, and the World Bank, May.


WORKING PAPER 45

Rossignolo, Dario. 2017. “Taxes, Expenditures, Poverty and Income Distribution in Argentina.” CEQ Working Paper 45, Commitment to Equity Institute, Tulane University, REVISED June.


WORKING PAPER 46

Martínez-Aguilar, Sandra, Alan Fuchs, Eduardo Ortiz-Juarez, Giselle Del Carmen. 2017. “The Impact of Fiscal Policy on Inequality and Poverty in Chile.” CEQ Working Paper 46, CEQ Institute, Tulane University, REVISED June.


WORKING PAPER 47

Aristy-Escuder, Jaime, Maynor Cabrera, Blanca Moreno-Dodson & Miguel Sánchez-Martín. 2017. “Fiscal Policy and Redistribution in the Dominican Republic.” CEQ Working Paper 47, CEQ Insitute, Tulane University, REVISED June.


WORKING PAPER 48

Enami, Ali, Nora Lustig and Alireza Taqdiri. 2017. “Fiscal Policy, Inequality and Poverty in Iran: Assessing the Impact and Effectiveness of Taxes and Transfers.” CEQ Working Paper 48, CEQ Institute, Tulane University, REVISED, September.

Published:
Enami, Ali, Nora Lustig and Alireza Taqdiri. “Fiscal Policy, Inequality and Poverty in Iran: Assessing the Impact and Effectiveness of Taxes and Transfers.” Middle East Development Journal 11(1): 49-74. 


WORKING PAPER 49

Instituto Centroamericano de Estudios Fiscales (ICEFI). 2017. “Incidencia de la politica fiscal en la desigualdad y la pobreza en El Salvador.” CEQ Working Paper 49, CEQ Institute, Tulane University, May.


WORKING PAPER 50

Instituto Centroamericano de Estudios Fiscales (ICEFI). 2017. “Incidencia de la politica fiscal en la desigualdad y la pobreza en Guatemala.” CEQ Working Paper 50, CEQ Institute, Tulane University, May.


WORKING PAPER 51

Instituto Centroamericano de Estudios Fiscales (ICEFI). 2017. “Incidencia de la politica fiscal en la desigualdad y la pobreza en Honduras.” CEQ Working Paper 51, CEQ Institute, Tulane University, April.


WORKING PAPER 52

Instituto Centroamericano de Estudios Fiscales (ICEFI). 2017. “Incidencia de la politica fiscal en La desigualdad y la pobreza en Nicaragua.” CEQ Working Paper 52,CEQ Institute, Tulane University, May.


WORKING PAPER 53

Jellema, Jon, Nora Lustig, Astrid Haas and Sebastian Wolf. 2017. “The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda.” CEQ Working Paper 53, CEQ Institute, Tulane University, REVISED June.


WORKING PAPER 54

Lustig, Nora. 2017.  “Fiscal Policy, Income Redistribution and Poverty Reduction in Low and Middle Income Countries.” CEQ Working Paper 54, CEQ Institute, Tulane University, REVISED, June.


WORKING PAPER 55

Younger, Stephen. 2017. “The Impact of Reforming Energy Subsidies, Cash Transfers, and Taxes on Inequality and Poverty in Ghana and Tanzania.” CEQ Working Paper 55, CEQ Institute, Tulane University, REVISED, June.


WORKING PAPER 57

Beneke, Margarita, Nora Lustig, José Andrés Oliva. 2017. “The Impact of Taxes, and Social Spending on Inequality and Poverty in El Salvador.” CEQ Working Paper 57, CEQ Institute, Tulane University,REVISED June.


WORKING PAPER 57

Beneke, Margarita, Nora Lustig, José Andrés Oliva. 2017. “税收与社会支出对萨尔瓦多不平等与贫困的影响.” CEQ Working Paper 57, CEQ Institute, Tulane University,REVISED June.


WORKING PAPER 58

Enami, Ali. 2017. “An Application of the CEQ Effectiveness Indicators: The Case of Iran.”  CEQ Working Paper 58, CEQ Institute, Tulane University, REVISED July.


WORKING PAPER 59

Enami, Ali. 2016. “Measuring the Redistributive Impact of Taxes and Transfers in the Presence of Reranking.” CEQ Working Paper 59, CEQ Institute, Tulane University, November.


WORKING PAPER 60

Pereira, Claudiney. 2017. “Ethno-Racial Poverty and Income Inequality in Brazil.” CEQ Working Paper 60, CEQ Institute, Tulane University, REVISED, June.


WORKING PAPER 61

Lustig, Nora 2017.  “The Sustainable Development Goals, Domestic Resource Mobilization and the Poor.” CEQ Working Paper 61, CEQ Institute, Tulane University, REVISED July.


WORKING PAPER 62

Lustig, Nora 2018. “El impacto del sistema tributario y el gasto social en la distribucion del ingreso y la pobreza en America Latina. Una aplicacion del marco metodologico del proyecto Compromiso con la Equidad (CEQ).” CEQ Working Paper 62, CEQ Institute, Tulane University, REVISED May.

Published:
Lustig, Nora. “El impacto del sistema tributario y el gasto social en la distribucion del ingreso y la pobreza en America Latina. Una aplicacion del marco metodologico del proyecto Compromiso con la Equidad (CEQ).” El Trimestre Económico 3(335): 493-568.

DOI: http://dx.doi.org/10.20430/ete.v84i335.277


WORKING PAPER 63

Arunatilake, Nisha, Gabriela Inchauste and Nora Lustig. 2017. “The Incidence of Taxes and Spending in Sri Lanka.” CEQ Working Paper 63, Commitment to Equity Institute, Tulane University, and the World Bank, May.


WORKING PAPER 64

Enami, Ali. 2017. “Measuring the Effectiveness of Taxes and Transfers in Fighting Inequality and Poverty.” CEQ Working Paper 64 (CEQ Institute, Tulane University), July. 


WORKING PAPER 65

Scott, John, Enrique de la Rosa, and Rodrigo Aranda. 2017. “Inequality and fiscal redistribution in Mexico: 1992-2015.” CEQ Working Paper 65, CEQ Institute, Tulane University, November. 

WORKING PAPER 66
Barofsky, Jeremey, Stephen Younger. 2019. “The Effect of Government Health Expenditure on the Income Distribution: A Comparison of Valuation Methods in Ghana.” CEQ Working Paper 66, CEQ Institute, Tulane University, June. 


WORKING PAPER 67

Dario Rossignolo. 2017. “The Impact of Direct Taxes and Monetary Transfers on Income Distribution and Poverty in Argentina.” CEQ Working Paper 67, CEQ Institute, Tulane University, April.


WORKING PAPER 68

Enami, Ali and Nora Lustig. 2018. “Inflation and the Erosion of the Poverty Reduction Impact of Iran’s Universal Cash Transfer.” CEQ Working Paper 68, CEQ Institute, Tulane University, April 2018


WORKING PAPER 69

Sergei Soares. 2018. “The Market Value of Owner Occupied Housing and Public Infrastructure Services.” CEQ Working Paper 69, CEQ Institute, Tulane University, April 2018.


WORKING PAPER 70

Higgins, Sean, Nora Lustig, Andrea Vigorito. 2018. “The Rich Underreport Their Income: Assessing Biases In Inequality Estimates And Correction Methods Using Linked Survey And Tax Data.” CEQ Working Paper 70, CEQ Institute, Tulane University, September.


WORKING PAPER 71
Sergei Soares. 2019. “The Market Value of Public Education. A Comparison of Three Valuation Methods.”  CEQ Working Paper 71, CEQ Institute, Tulane University, REVISED June.


WORKING PAPER 72

Daude, Christian, Nora Lustig, Angel Melguizo, Jose Ramon Perea. 2017. “On the Middle 70%. The Impact of Fiscal Policy on the Emerging Middle Class in Latin America Using Commitment To Equity.” CEQ Working Paper 72, CEQ Institute, Tulane University, August.


WORKING PAPER 73

Lindert, Peter H. 2017.  “The Rise and Future of Progressive Redistribution.” CEQ Working Paper 73. CEQ Institute, Tulane University, October. 


WORKING PAPER 74

Giménez, Lea, Maria Ana Lugo, Sandra Martinez-Aguilar, Humberto Colman, Juan Jose Galeano and Gabriela Farfan. 2017. “Paraguay: Análisis del sistema fiscal y su impacto en la pobreza y la equidad.” CEQ Working Paper 74. CEQ Institute, Tulane University, Ministerio de Hacienda de Paraguay and the World Bank, October.

WORKING PAPER 75
Nora Lustig. 2019. “The “Missing Rich” in Household Surveys: Causes and Correction Approaches.” CEQ Working Paper 75. CEQ Institute, Tulane University, November.

WORKING PAPER 76
Greenspun, Samantha and Nora Lustig. 2013. “Gendered Fiscal Incidence Analysis. A Review of the Literature.” CEQ Working Paper 76. CEQ Institute, Tulane University, November.


WORKING PAPER 77

Jose Maria Fanelli. 2018. “Inter-Temporal Sustainability of Fiscal Redistribution: A Methodological Framework.” CEQ Working Paper 77, CEQ Institute, Tulane University and Universidad de San Andrés, September.


WORKING PAPER 78

Phillips, David, Ross Warwick, Maya Goldman, Karolina Goraus, Gabriela Inchauste, Tom Harris, and Jon Jellema. 2018. “Redistribution via VAT and Cash Transfers: An Assessment in Four Low and Middle Income Countries.” CEQ Working Paper 78, CEQ Institute, Tulane University, Institute of Fiscal Studies and World Bank, March.


WORKING PAPER 79

Anatilde Salerno. 2017. “El impacto redistributivo del gasto social en Argentina (2003-2015): Una herramienta para evaluar las políticas públicas de asignación social.” CEQ Working Paper 79, CEQ Institute, Tulane University and Universidad del CEMA, December. 


WORKING PAPER 80
Albrieu, Ramiro and José María Fanelli. 2019. “Fiscal Redistribution, Sustainability, and Demography in Latin America.” CEQ Working Paper 80, CEQ Institute, Tulane University, REVISED December.


WORKING PAPER 81

Cuesta Jose, Jon Jellema, Yekaterina Chzhen, and Lucia Ferrone. 2018. “Commitment to Equity for Children, CEQ4C: Fiscal Policy, Multidimensional Poverty, and Equity in Uganda.” CEQ Working Paper 81, CEQ Institute, Tulane University and UNICEF, April.


WORKING PAPER 82

Candia, Bernardo and Eduardo Engel. 2018. “Taxes, Transfers and Income Distribution in Chile: Incorporating Undistributed Profits.” CEQ Working Paper 82, CEQ Institute, Tulane University, September.


WORKING PAPER 83

Alvaro Forteza. 2018. “Measuring the Redistributive Effect of Pensions.” CEQ Working Paper 83, CEQ Institute, Tulane University, September.


WORKING PAPER 84
Vladimir Hlasny. 2019. “Redistributive Impacts Of Fiscal Policies In Mexico: Corrections For Top Income Measurement Problems.” CEQ Working Paper 84, CEQ Institute, Tulane University, March.


WORKING PAPER 85
Lustig, Nora, Jon Jellema, and Valentina Martinez Pabon. 2019. “Leaving No One Behind: Can Tax-funded Transfer Programs Provide Income Floors in Sub-Saharan Africa?” CEQ Working Paper 85, CEQ Institute, Tulane University, September.

Published:

Lustig, Nora, Jon Jellema, and Valentina Martinez Pabon (2019). Can Tax-Funded Transfer Programs Provide Income Floors in Sub-Saharan Africa? In  Homni Kharas, John W. McArthur & Izumi Ohno (Eds). Leave No One Behind: Time for Specifics on the Sustainable Development Goals (pp. 169-208). Brookings Institution Press.

WORKING PAPER 86
Lustig, Nora, Jon Jellema and Valentina Pabon Martínez. 2021. “Are Budget Neutral Income Floors Fiscally Viable In Sub-Saharan Africa?” CEQ Working Paper 86, Commitment to Equity Institute, Tulane University,  March.

WORKING PAPER 87
Barbieri, Stefano, and Koray Caglayan. 2019. “On the Political Economy of Redistribution and Public Good Provision.” CEQ Working Paper 87, CEQ Institute, Tulane University, March.


WORKING PAPER 88
Sergio Urzua. 2019. “Redistribution Through Education: The Value of Public Education Spending.” CEQ Working Paper 88, CEQ Institute, Tulane University, June.

WORKING PAPER 90
Vladimir Hlasny. 2020 Parametric Representation of the Top of Income Distributions: Options, Historical Evidence and Model Selection.” CEQ Working Paper 90, CEQ Institute, Tulane University, March.

WORKING PAPER 91
Carlos Grushka. 2019. “The Within-system Redistribution of Contributory Pensions Systems: a Conceptual Framework and Empirical Method of Estimation.” CEQ Working Paper 91, CEQ Institute, Tulane University. November.

WORKING PAPER 92
Lustig, Nora, Valentina Martinez Pabon, Federico Sanz and Stephen D. Younger. 2021. “The Impact of COVID-19 and Expanded Social Assistance on Inequality, Poverty and Mobility in Argentina, Brazil, Colombia and Mexico.” CEQ Working Paper 92, Commitment to Equity Institute, Tulane University, June. REVISED.

WORKING PAPER 93
Lustig, Nora and Yang Wang. 2020. “The Impact of Taxes and Transfers on Income Inequality, Poverty, and the Urban-Rural and Regional Income Gaps in China.” CEQ Working Paper 93, Commitment to Equity Institute, Tulane University, July.

WORKING PAPER 94
Nora Lustig. 2020. “Inequality and Social Policy in Latin America.” CEQ Working Paper 94, CEQ Institute, Tulane University, March.

WORKING PAPER 94 Español
Nora Lustig. 2020. “Desigualdad y pólitica social en América Latina.” CEQ Working Paper 94, CEQ Institute, Tulane University, March.

WORKING PAPER NO. 95
Gómez Bengoechea, Gonzalo and Siyu Quan. 2020. “The Welfare State in Spain: An Impact Assessment.” CEQ Working Paper 95, Commitment to Equity Institute, Tulane University, June.

WORKING PAPER 96
Lustig, Nora, Valentina Martinez Pabon, Guido Neidhöfer and Mariano Tommasi. 2021. “Short and long-run distributional impacts of COVID-19 in Latin America.” CEQ Working Paper 96, Commitment to Equity Institute, Tulane University, June.

WORKING PAPER 98
Lustig, Nora and Valentina Martinez Pabon. “The Impact of COVID-19 Economic Shock on Inequality and Poverty in Mexico.” CEQ Working Paper 98, Commitment to Equity Institute, Tulane University, October.

WORKING PAPER 99
Neidhöfer, Guido Nora Lustig, and Mariano Tommasi. 2020. “Intergenerational Transmission of Lockdown Consequences: Prognosis of the Longer-run Persistence of COVID-19 in Latin America.” CEQ Working Paper 99, Commitment to Equity Institute, Tulane University, December.

Published:

Neidhöfer, Guido, Nora Lustig and Mariano Tommasi. 2021. “Intergenerational Transmission of Lockdown Consequences: Prognosis of the Longer-run Persistence of COVID-19 in Latin America.” The Journal of Economic Inequality.

WORKING PAPER 100
Cuevas, P. Facundo, Leonardo Lucchetti and Metin Nebiler. 2020. “What are the Poverty and Inequality Impacts of Fiscal Policy in Turkey?” CEQ Working Paper 100, Commitment to Equity Institute, Tulane University, May.

WORKING PAPER 101
Manda, Damiano Kulundu, Reuben Mutegi, Samuel Kipruto, Moses Muriithi, Paul Samoei, Martine Oleche, Germano Mwabu, Stephen D. Younger. 2020. “Fiscal Incidence, Inequality and Poverty in Kenya: A CEQ assessment.” CEQ Working Paper 101, Commitment to Equity Institute, Tulane University, November.

WORKING PAPER 102
Gonzalo Gómez Bengoechea. 2020. “The Impact of the COVID-19 Crisis on Income Distribution Under Different Protection Schemes: the Case of Spain.” CEQ Working Paper 102, Commitment to Equity Institute, Tulane University, December.

WORKING PAPER 103
Barbosa, Rogério J., Pedro H. G. Ferreira de Souza, and Sergei S. D. Soares. 2020. “Income Distribution in Brazil During the 2010s: A Lost Decade in the Struggle Against Inequality and Poverty.” CEQ Working Paper 103, Commitment to Equity Institute, Tulane University, December.

WORKING PAPER 104 English
Blofield, Merike, Nora Lustig and Mart Trasberg. 2021. “Social Protection During the Pandemic: Argentina, Brazil, Colombia, and Mexico.” CEQ Working Paper 104, Commitment to Equity Institute, Tulane University, January.

WORKING PAPER 104 Español
Blofield, Merike, Nora Lustig and Mart Trasberg. 2021. “La Protección Social Durante La Pandemia: Los Casos de Argentina, Brasil, Colombia y México.” CEQ Working Paper 104, Commitment to Equity Institute, Tulane University, Enero.

WORKING PAPER 105
Feierherd, Germán, Patricio Larroulet, Wei Long, and Nora Lustig. 2021. “The Pink Tide and Inequality in Latin America.”CEQ Working Paper 105, Commitment to Equity Institute, Tulane University, March.

WORKING PAPER 106
Goldman, Maya, Ingrid Woolard, and Jon Jellema. 2021. “The Impact of Taxes and Transfers on Poverty and Income Distribution in South Africa 2014/15.” CEQ Working Paper 106, Commitment to Equity Institute, Tulane University, January.

WORKING PAPER 107
Meléndez, Marcela, Valentina Martínez Pabón, and Nicolás Peña-Tenjo. 2021. “El papel de la política fiscal en la reducción de la desigualdad y la pobreza en Colombia: un análisis de incidencia del gasto social y los impuestos.” CEQ Working Paper 107, Commitment to Equity Institute, Tulane University, February.

WORKING PAPER 108
Benicio, Dalmacio F., William Seitz, Jon Jellema, and Maya Goldman. 2021. “The Effects of Fiscal Policy on Poverty and Inequality in Tajikistan.” CEQ Working Paper 108, Commitment to Equity Institute, Tulane University, February.

WORKING PAPER 109
Zouhar, Younes, Jon Jellema, Nora Lustig and Mohamed Trabelsi. 2021. “Public Expenditure and Inclusive Growth – A Survey.” CEQ Working Paper 109, Commitment to Equity Institute, Tulane University, March.

WORKING PAPER 110
Younger, Stephen D., Albert Musisi, Wilson Asiimwe, Nicole Ntungire, Jakob Rauschendorfer and Priya Manwaring. 2020. “Estimating Income Losses and Consequences of The Covid-19 Crisis In Uganda.” CEQ Working Paper 110, Commitment to Equity Institute, Tulane University, November.

WORKING PAPER 111
Lopez Del Valle, Juan Cruz, Caterina Brest López, Joaquín Campabadal, Julieta Ladronis, Nora Lustig, Valentina Martínez Pabón, Mariano Tommasi. 2021. “Fiscal Policy, Income Redistribution and Poverty Reduction in Argentina.” CEQ Working Paper 111, Commitment to Equity Institute, Tulane University, August.

WORKING PAPER 112
Enami, Ali, Ugo Gentilini, Patricio Larroulet, Nora Lustig, Emma Monsalve, Siyu Quan, and Jamele Rigolini. 2021. “Universal Basic Income Programs: How Much Would Taxes Need to Rise? Evidence for Brazil, Chile, India, Russia, and South Africa.” Working Paper 112, Commitment to Equity Institute, Tulane University, September.

WORKING PAPER 113
Lora, Eduardo, Miguel Benítez, Diego Gutiérrez. 2021. “Annualizing Labor Market, Inequality, and Poverty Indicators.” Working Paper 113, Commitment to Equity Institute, Tulane University, September.

WORKING PAPER 114
Blofield, Merike, Cecilia Giambruno and Jennifer Pribble. 2021. “Breadth and Sufficiency of Cash Transfer Responses in Ten Latin American Countries during the First 12 Months of the COVID-19 Pandemic.” Working Paper 114, Commitment to Equity Institute, Tulane University, September.

WORKING PAPER 115
Yánez, Ernesto, Wilson Jimenez and Verónica Paz Arauco. 2022. “Política fiscal e impactos redistributivos en Bolivia.” Working Paper 115, Commitment to Equity Institute, Tulane University, January.

WORKING PAPER 116
Enami, Ali, Patricio Larroulet, and Nora Lustig. 2022. “How Accurate Is the Kakwani Index in Predicting Whether A Tax or a Transfer Is Equalizing? An Empirical Analysis.” Working Paper 116, Commitment to Equity Institute, Tulane University, January.

WORKING PAPER 117
Haydeeliz Carrasco, Hamidou Jawara, Moritz Meyer. 2022. “The Effects of Fiscal Policy on Inequality and Poverty in The Gambia.” Working Paper 117, Commitment to Equity Institute, Tulane University, January.

WORKING PAPER 118
Freije, Samuel and Fuchang Zhao. 2022. “Public Expenditures under the 2011-2020 Poverty Reduction Strategy in China.” Working Paper 118, Commitment to Equity Institute, Tulane University, April.

WORKING PAPER 119
Feoli, Ludovico and Maynor Cabrera. 2022. “The Redistributive Impact of Fiscal Policies in Costa Rica 2010-2018.” Working Paper 119, Commitment to Equity Institute, Tulane University, April.

WORKING PAPER 120
Kundu, Sridhar and Maynor Cabrera. 2022. “Fiscal Policies and their Impact on Income Distribution in India.” Working Paper 120, Commitment to Equity Institute, Tulane University, April.

WORKING PAPER 121
Oliver Bargain. 2022. “Income Sources, Intra-Household Allocation And Individual Poverty.” Working Paper 121, Commitment to Equity Institute, Tulane University, May.

WORKING PAPER 122
Ambel, Alemayehu A., Wondimagegn M. Tesfaye & Manex B. Yonis. 2022. “A Gendered Fiscal Incidence Analysis for Ethiopia: Evidence from Individual-Level Data.” Working Paper 122, Commitment to Equity Institute, Tulane University, August.

WORKING PAPER 123
Bassier, Ihsaan, Joshua Budlender, and Maya Goldman. 2022. “Social Distress and (Some) Relief. Estimating the Impact of Pandemic Job Loss on Poverty in South Africa.” Working Paper 123, Commitment to Equity Institute, Tulane University, August.

WORKING PAPER 124
Lustig, Nora, Valentina Martinez Pabon, Federico Sanz and Stephen D. Younger. 2022. “The Impact of COVID-19 on Living Standards: Addressing the Challenges of Nowcasting Unprecedented Macroeconomic Shocks with Scant Data and Uncharted Economic Behavior.” Working Paper 124, Commitment to Equity Institute, Tulane University, September.

WORKING PAPER 125
Lustig, Nora and Valentina Martinez Pabon. 2022. “Universal Basic Income, Taxes, and the Poor.” Working Paper 125, Commitment to Equity Institute, Tulane University, September.

WORKING PAPER 126
Iago Esturimo Mendes. 2022. “Gasto público social, tributação, desigualdade e pobreza no Brasil (2002-2018): uma resenha da literatura.” Working Paper 126, Commitment to Equity Institute, Tulane University, November.

WORKING PAPER 127
Santos, Maria Emma, Nora Lustig and Maximiliano Miranda Zanetti. 2023. “Counting and Accounting: Measuring the Effectiveness of Fiscal Policy in Multidimensional Poverty Reduction.” Working Paper 127, Commitment to Equity Institute, Tulane University, May.

WORKING PAPER 128
Christopher Hoy. 2023. “How Does Progressivity Impact Tax Morale? Experimental Evidence Across Developing Countries.” Working Paper 128, Commitment to Equity Institute, Tulane University, June.

WORKING PAPER 129
Silveira , Fernando Gaiger and Theo Ribas Palomo. 2023. “Increasing the State’s Redistributive Role in a Highly Unequal Country: Evidence from Brazil in the Early 21st Century.” Working Paper 129, Commitment to Equity Institute, Tulane University, July.

WORKING PAPER 130
Bridi, Victor, Graciele Guedes, Claudiney Pereira and Fabio Waltenberg. 2023. “Effects of Fiscal Interventions on Poverty and Inequality in Brazil: a National and Regional Analysis, 2017-2018.” Working Paper 130, Commitment to Equity Institute, Tulane University, August.

WORKING PAPER 131
Robayo-Abril, Monica, Ana Maria Tribin and José Andrés Oliva. 2023. “Fiscal Policy as a Tool for Gender Equity in El Salvador.” Working Paper 131, Commitment to Equity Institute, Tulane University, August.

WORKING PAPER 132
Neidhöfer, Guido, Nora Lustig, and Patricio Larroulet . 2023. “Projecting the Impact of COVID-19 on Education and Intergenerational Mobility in Sub-Saharan Africa.” Working Paper 132, Commitment to Equity Institute, Tulane University, August.

WORKING PAPER 133
Amjad, Beenish, Maynor Cabrera and Lokendra Phadera. 2023. “The Effects of Fiscal Policy on Inequality and Poverty in Iraq.” Working Paper 133, Commitment to Equity Institute, Tulane University, October.

WORKING PAPER 134
Tekgüç, Hasan and Değer S. Eryar. 2023. Redistribution Trends in Turkey: Regressive Taxes, Structural Change, and Demographics.” Working Paper 134, Commitment to Equity Institute, Tulane University, December.