CEQ Handbook
Estimating the Impact of Fiscal Policy on Inequality and Poverty
Second Edition
Nora Lustig (Editor)
CEQ Institute at Tulane University and Rowman & Littlefield, 2023
HOW TO OBTAIN A COPY:
Available for free download: Part I Methodology, Part II Implementation and Part III Applications of the CEQ Handbook are available via PDF. Please refer to the Table of Contents below.
Part IV The CEQ (Commitment to Equity)
Assessment Tools, Part V CEQ Data Center on Fiscal Redistribution and Part VI CEQ Microsimulation Tools are only available online. Please refer to the Table of Contents below.
Available for purchase: A hardcopy may be ordered from Brookings Institution Press. It is also available on Amazon and Barnes & Noble.
Volume 1 Table of Contents
Introduction
Nora Lustig
- About Volume 1: Fiscal Incidence Analysis: Methodology, Implementation, and Applications
- The Relevance of Fiscal Incidence Analysis in Today’s World
- Fiscal Incidence in Practice: The Commitment to Equity Assessment
- Main Messages
- Organization of Volume 1
- Implementing a CEQ Assessment: How to Use Volume 1
- CEQ Assessment: Data Requirements
- About Volume 2: Methodological Frontiers in Fiscal Incidence Analysis
- About the CEQ Institute
- About the CEQ Data Center on Fiscal Redistribution
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
Chapter 6. Allocating Taxes and Transfers, Constructing Income Concepts, and Completing Sections A, B, and C of CEQ Master Workbook
Ali Enami, 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 and Caterina Brest López
Chapter 9. Analyzing the Impact of Fiscal Policy on Ethno-Racial Inequality
Rodrigo Aranda and Adam Ratzlaff
Chapter 11. Argentina: Taxes, Expenditures, Poverty, and Income Distribution
Dario Rossignolo
Chapter 12. Brazil: Fiscal Policy and Ethno-Racial Poverty and Inequality
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, Income Redistribution, and Poverty Reduction
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 de Sanfeliu, 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. Fiscal Policy, Inequality, and Poverty in Iran: Assessing the Impact and Effectiveness of Taxes and Transfers
Ali Enami, Nora Lustig, and Alireza Taqdiri
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
CEQ Team
English Version
Spanish Version
French Version
2. Planning for a CEQ Assessment: Recommended Team Composition and Timeline
CEQ Team
3. CEQ Assessment: CEQ Master Workbook (MWB)
CEQ Team
4.b 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
5.b Example for Mexico 2012
John Scott, Sandra Martinez-Aguilar, Enrique de la Rosa, and Rodrigo Aranda
6. CEQ Assessment: CEQ Stata Package and Do Files to run it
7. CEQ Methods to Construct Income concepts with Indirect Effects of Indirect Taxes and Subsidies
7.a Sample Stata code
7.b Extensions
8. Constructing the CEQ Harmonized Microdata
Maynor Cabrera, Samantha Greenspun, and Sandra Martinez
9. CEQ Assessment: Checking Protocol
Sandra Martinez-Aguilar, Adam Ratzlaff, Maynor Cabrera, Cristina Carrera, and Sean Higgins
10. CEQ Training and Presentations Tools
10.a Training PPT Presentations
Part V: CEQ DATA CENTER ON FISCAL REDISTRIBUTION
Part VI: CEQ MICROSIMULATION TOOLS
Volume 2 Table of Contents
ALTERNATIVE METHODS TO VALUE TRANSFERS IN KIND: HEALTH, EDUCATION, AND INFRASTRUCTURE
Chapter 1. The Effect of Government Health Expenditure On Income Distribution: A Comparison of Valuation Methods in Ghana
Jeremy Barofsky and Stephen D. Younger
Chapter 2. The Market Value of Public Education: A Comparison of Three Valuation Methods
Sergei Soares
Chapter 3. Redistribution Through Education: Assessing the Long-Term Impact of Public Spending
Sergio Urzua
Chapter 4. The Market Value of Owner-occupied Housing and Public Infrastructure Services
Sergei Soares
Chapter 5.
9. CEQ Assessment: Checking Protocol
Sandra Martinez-Aguilar, Adam Ratzlaff, Maynor Cabrera, Cristina Carrera, and Sean Higgins