Commitment to Equity Assessment (CEQ): Estimating the Incidence of Social Spending, Subsidies and Taxes Handbook

Nora Lustig and Sean Higgins (shiggins@tulane.edu)

No 1219, Working Papers from Tulane University, Department of Economics

Abstract: This handbook presents a step-by-step guide to applying the incidence analysis used in the multi-country project CEQ. We define the pre- and post-net transfers income concepts, discuss the methodological assumptions used to construct them, explain how taxes, subsidies and transfers should be allocated at the household level, and suggest what to do when the information on taxes and transfers is not included in the household survey. We also describe the indicators that are used to assess the distributive impact, progressivity and effectiveness of social spending, subsidies and taxes. In addition, we present sample Stata code for producing some of the indicators.

Keywords: handbook; taxes and transfers; fiscal incidence; poverty; inequality (search for similar items in EconPapers)
JEL-codes: D31 D63 H22 I32 I38 (search for similar items in EconPapers)
Pages: 58 pages
Date: 2012-10
New Economics Papers: this item is included in nep-lam and nep-ltv
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (20)

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http://repec.tulane.edu/RePEc/pdf/tul1219.pdf First Version, October 2012 (application/pdf)

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Persistent link: https://EconPapers.repec.org/RePEc:tul:wpaper:1219

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