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Commitment to Equity Handbook. A Guide to Estimating the Impact of Fiscal Policy on Inequality and Poverty

Author

Listed:
  • Nora Lustig

    () (Stone Center for Latin American Studies, Department of Economics, Tulane University, Commitment to Equity Institute (CEQI).)

Abstract

This handbook is a unique manual detailing the theory and practical methods developed by the Commitment to Equity (CEQ) Institute for determining the impact of fiscal policy on inequality and poverty. Policymakers, social planners, and economists are presented with a step-by- step guide to applying fiscal incidence analysis as well as country studies -- CEQ Assessments-- to illustrate. The handbook has four parts. Part I, Methodology, describes what a Commitment to Equity (CEQ) Assessment is and presents the theoretical underpinnings of fiscal incidence analysis and the indicators used to assess the distributive impact and effectiveness of fiscal policy. Part II, Implementation, presents how taxes, subsidies, and social spending should be allocated to households. It includes a step-by step guide to completing the CEQ Master Workbook of Results, a multi-sheet excel file that houses both detailed information on the country’s fiscal system and the results used as inputs for policy discussions, academic papers and policy reports. Part III, Applications, presents applications of the CEQ framework to low and middle-income countries, including simulations of policy reforms. Part IV, Tools, contains the CEQ Master Workbook of Results and the CEQ Stata Package with user-written software to complete it. It also contains guidelines for the implementation of CEQ Assessments, including a thorough protocol of quality control.

Suggested Citation

  • Nora Lustig, 2016. "Commitment to Equity Handbook. A Guide to Estimating the Impact of Fiscal Policy on Inequality and Poverty," Commitment to Equity (CEQ) Working Paper Series 01, Tulane University, Department of Economics.
  • Handle: RePEc:tul:ceqwps:01
    as

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    File URL: http://repec.tulane.edu/RePEc/ceq/ceq01.pdf
    File Function: First version, 2016
    Download Restriction: no

    References listed on IDEAS

    as
    1. Freddy Paúl Llerena Pinto & M. Cristhina Llerena Pinto & M. Andrea Llerena Pinto, 2015. "Social Spending, Taxes and Income Redistribution in Ecuador," Commitment to Equity (CEQ) Working Paper Series 28, Tulane University, Department of Economics.
    2. Shamma A. Alam & Gabriela Inchauste & Umar Serajuddin, 2017. "The Distributional Impact of Fiscal Policy in Jordan," Commitment to Equity (CEQ) Working Paper Series 44, Tulane University, Department of Economics.
    3. Sean Higgins & Claudiney Pereira, 2014. "The Effects of Brazil’s Taxation and Social Spending on the Distribution of Household Income," Public Finance Review, , vol. 42(3), pages 346-367, May.
    4. Ali Enami & Nora Lustig & Alireza Taqdiri, 2016. "The Role of Fiscal Policy in Fighting Poverty and Reducing Inequality in Iran: An Application of the Commitment to Equity (CEQ) Framework," Working Papers 1020, Economic Research Forum, revised Jun 2016.
    5. John Scott, 2014. "Redistributive Impact and Efficiency of Mexico’s Fiscal System," Public Finance Review, , vol. 42(3), pages 368-390, May.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    handbook; taxes and transfers; fiscal incidence; poverty; inequality;

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • I32 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Measurement and Analysis of Poverty
    • I38 - Health, Education, and Welfare - - Welfare, Well-Being, and Poverty - - - Government Programs; Provision and Effects of Welfare Programs

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