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

Nora Lustig ()

No 1, Commitment to Equity (CEQ) Working Paper Series from Tulane University, Department of Economics

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.

Keywords: handbook; taxes and transfers; fiscal incidence; poverty; inequality (search for similar items in EconPapers)
JEL-codes: H22 D31 D63 I32 I38 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-pke
Date: 2016-10
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Downloads: (external link) First version, 2016 (application/pdf)

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