CEQ Handbook
CEQ Handbook: A Guide to Estimating the Impact of Fiscal Policy on Inequality and Poverty
Nora Lustig (editor)
Edition October 2016
Table of Contents
Foreword (pending)
Acknowledgments
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. Analytical 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
Part II – The Commitment to Equity (CEQ) Assessment. Implementation
Chapter 5. Allocating Taxes and Transfers, Constructing Income Concepts, and Completing Sections A, B, and C of CEQ Master Workbook.
Sean Higgins and Nora Lustig
Chapter 6. Constructing Consumable Income: Including the Direct and Indirect Effects of Indirect Taxes and Subsidies.
Jon Jellema and Gabriela Inchauste
Chapter 7. Producing Indicators and Results, and Completing Sections D and E of CEQ Master Workbook using the CEQ Stata Package.
Sean Higgins
Chapter 8. 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. The Impact of Reforming Energy Subsidies, Cash Transfers, and Taxes on Inequality and Poverty in Ghana and Tanzania.
Stephen Younger
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 Taxes and Social Spending on Inequality and Poverty in El Salvador.
Margarita Beneke, Nora Lustig, and Jose Andres Oliva
Chapter 15. Fiscal Incidence and Poverty Reduction: Evidence from Tunisia.
Abebe Shimeles, Ahmed Moummi, Nizar Jouini, and Nora Lustig
Chapter 16. 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
Rodrigo Aranda and Sean Higgins (For questions, contact Sean Higgins)
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