CEQ Handbook: Estimating the Impact of Fiscal Policy on Inequality and Poverty
Nora Lustig (Editor)
Edition October 2018
Table of Contents
Acknowledgments to 2013 Edition
About the Authors
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.
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.
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.
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.
Chapter 11. Taxes, Expenditures, Poverty, and Income Distribution in Argentina.
Chapter 12. Ethno-Racial Poverty and Income Inequality in Brazil.
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.
Chapter 17. An Application of the CEQ Effectiveness Indicators: The Case of Iran.
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
1. Planning for a CEQ Assessment: Data and Software Requirements Spanish version | French version
2. Planning for a CEQ Assessment: Recommended Team Composition and Timeline
3. CEQ Assessment: CEQ Master Workbook (MWB)
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