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

103 Pages Posted: 13 Dec 2013

See all articles by Nora Lustig

Nora Lustig

Tulane University

Sean Higgins

Tulane University

Date Written: September 1, 2013

Abstract

This handbook presents a step-by-step guide to applying the incidence analysis used in the multi-country Commitment to Equity Project (CEQ). We define the pre- and post-net transfer 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 of taxes and transfers is not included in the household survey. We also describe the indicator that are used to assess the distributive impact, progressivity and effectiveness of social spending, subsidies and taxes. In addition, we present a sample Stata code for producing some of the indicators.

Keywords: handbook, taxes and transfers, fiscal incidence, poverty, inequality

JEL Classification: H22, D31, D36, I32, I38

Suggested Citation

Lustig, Nora Claudia and Higgins, Sean, Commitment to Equity Assessment (CEQ): Estimating the Incidence of Social Spending, Subsidies, and Taxes - Handbook (September 1, 2013). Available at SSRN: https://ssrn.com/abstract=2366810 or http://dx.doi.org/10.2139/ssrn.2366810

Nora Claudia Lustig (Contact Author)

Tulane University ( email )

6823 St Charles Ave
New Orleans, LA 70118
United States

Sean Higgins

Tulane University ( email )

6823 St Charles Ave
New Orleans, LA 70118
United States

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
435
Abstract Views
1,538
Rank
107,980
PlumX Metrics