the commitment to equity tool for promong jusce in government budgets · 2019-11-07 · ceq...
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TheCommitmenttoEquityToolforPromo3ngJus3ceinGovernmentBudgets
NoraLus3g
SamuelZ.StoneProfessorandDirectorofCEQIns3tuteTulaneUniversity
NonresidentSeniorFellowCGDandIAD
ReframingPublicFinancePromo3ngjus3ce,democracyandhumanrightsin
governmentbudgetsInterna3onalBudgetPartnership
Washington,DC(virtual)
12/13December2017
CEQIns3tute:BriefDescrip3on
Mission: The CEQ InsBtute works to reduce inequality and povertythrough comprehensive and rigorous tax and benefit incidenceanalysis,andacBveengagementwiththepolicycommunity
Objec3ve:Tomeasure the impact of fiscal policy on inequality andpovertyacrosstheworldusingacomparableframework
Workstreams:• Research-basedpolicytools• DataCenter• Advisoryandtrainingservices• Bridgestopolicy
Ø GrantfromBill&MelindaGatesFoundaBonUS4.9millionfor5years(2016–2020)
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CEQIns3tute:BriefDescrip3on
TEAM• NoraLus)g,Director • LudovicoFeoli,DirectorofPolicyArea
• CoreTeam(inalphabeBcalorder):• MaynorCabrera,DirectorofDataCenterandAssociateDirector forLa7nAmerica&the
Caribbean• SamanthaGreenspun,DirectorAdministra7on,GrantsandProjectManagement• Sean Higgins, Co-Director of CEQ Data Center on Fiscal Redistribu7on and SoGware
Development• JonJellema,DirectorofProjects,AdvisoryServicesandTraining• CarlosMar7n-del-Campo,DirectorofCommunica7ons• IsraelMar7nez,CoordinatorofCEQMasterdata• ItzelMar7nez,Administra7veAssistant• SandraMar7nez, Co-Director of CEQ Data Center on Fiscal Redistribu7on and SoGware
Development• EstuardoMoran,AssociateDirectorforLa7nAmerica&theCaribbean• StephenYounger,AssociateDirectorforAfrica,AsiaandEurope
• Research Associates (resident): Jim Alm, Rodrigo Aranda, Stefano Barbieri, Koray Caglayan,EnriquedelaRosa,AliEnami,SiyuQuan
• ResearchAssistants:MarcBrooks,Cris7naCarrera,MichaelOssorguine,XaviRecchi3
CEQIns3tute:BriefDescrip3on
• Working on close to 40 countries; covers around twothirdsoftheworldpopulaBon• Resultsavailablefor31=>DataCenter
• Nonresident Research Associates and over 100collaborators• CollaboraBve efforts and partnerships with mulBpleorganizaBons: ADB, AfDB, CAF, IDB, IMF, ICEFI, OECD,Oxfam, Paris School of Economics, UNDP, UNICEF,WorldBank• UBlizedbygovernments• Working Paper series and numerous scholarlypublicaBons
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hSp://www.commitmentoequity.org/
Red:completedOrange:inprogress
CEQAssessment:Tools
• CEQHandbookLusBg, Nora, editor. 2018. Commitment to Equity Handbook. Es7ma7ng theImpactofFiscalPolicyonInequalityandPoverty.BrookingsInsBtuBonPressandCEQ InsBtute, Tulane University. Advance online version available at:hgp://www.commitmentoequity.org/publicaBons/handbook.php
o CEQMethodology,Implementa3onandApplica3ons
o CEQ Master Workbook: Excel spreadsheet to presentbackgroundinformaBon,assumpBonsandresults
o CEQCheckingProtocolo CEQStataPackage
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CEQAssessment
• How much income redistribuBon and povertyreducBon is being accomplished through fiscalpolicy?• Howequalizingandpro-poorarespecifictaxesandgovernmentspending?• HoweffecBveare taxesandgovernmentspendinginreducinginequalityandpoverty?• What is the impact of fiscal reforms that changethe size and/or progressivity of a parBcular taxorbenefit?
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PLUSMONETIZEDVALUEOFPUBLICSERVICES:EDUCATION&HEALTH
MARKETINCOME
DISPOSABLEINCOME
PLUSDIRECTTRANSFERSMINUSDIRECTTAXES
PLUSINDIRECTSUBSIDIESMINUSINDIRECTTAXES
CONSUMABLEINCOME
FINALINCOME
CEQAssessment:IncomeConcepts
8
Composi3onofTotalGovernmentRevenuesasaShareofGDP(circa2010)
9Source:LusBg(2018)
0
5,000
10,000
15,000
20,000
25,000
0%
5%
10%
15%
20%
25%
30%
35%
40%
Guatemala(2011)
Uganda(2013)
DominicanRepublic(2013)
Honduras(2011)
SriLanka(2010)
Colombia(2010)
Indonesia(2012)
Ethiopia(2011)
Paraguay(2014)
ElSalvador(2011)
Ghana(2013)
Chile(2013)
Mexico(2010)
Nicaragua(2009)
Tunisia(2010)
CostaRica(2010)
Armenia(2011)
Peru(2009)
Tanzania(2011)
Jordan(2010)
Ecuador(2011)
Iran(2011)
Georgia(2013)
Venezuela(2013)
Uruguay(2009)
SouthAfrica(2010)
Bolivia(2009)
ArgenBna(2012)
Russia(2010)
Brazil(2009)
Average
(rankedbytotalgovernmentrevenue/GDP;GNIrighthandscale)
Directtaxes Indirecttaxes Othertaxes SocialsecuritycontribuBons Otherrevenues GNIpercapita(2011PPP)
10
PrimaryandSocialSpendingasaShareofGDP(circa2010)
0
5,000
10,000
15,000
20,000
25,000
0%
5%
10%
15%
20%
25%
30%
35%
40%
45%
Uganda(2013)
Guatemala(2011)
DominicanRepublic(2013)
Indonesia(2012)
Colombia(2010)
Ethiopia(2011)
SriLanka(2010)
Paraguay(2014)
ElSalvador(2011)
Honduras(2011)
Chile(2013)
Ecuador(2011)
Ghana(2013)
Tunisia(2010)
Mexico(2010)
Nicaragua(2009)
Peru(2009)
Tanzania(2011)
CostaRica(2010)
Armenia(2011)
Iran(2011)
Uruguay(2009)
Georgia(2013)
Jordan(2010)
Venezuela(2013)
SouthAfrica(2010)
Bolivia(2009)
Russia(2010)
Brazil(2009)
ArgenBna(2012)
Average
(rankedbyprimaryspending/GDP;GNIrighthandscale)
Totalsocialspending Contributorypensions GNIpercapita(2011PPP)
Source:LusBg(2018)
11
Composi3onofSocialSpendingasaShareofGDP(circa2010)
0
5,000
10,000
15,000
20,000
25,000
0%
5%
10%
15%
20%
25%
30%
Uganda(2013)
Indonesia(2012)
SriLanka(2010)
Guatemala(2011)
Ethiopia(2011)
Tanzania(2011)
Ghana(2013)
DominicanRepublic(2013)
Paraguay(2014)
Ecuador(2011)
Peru(2009)
Nicaragua(2009)
Honduras(2011)
ElSalvador(2011)
Armenia(2011)
Georgia(2013)
Mexico(2010)
Jordan(2010)
Iran(2011)
Colombia(2010)
Chile(2013)
Venezuela(2013)
Tunisia(2010)
Bolivia(2009)
SouthAfrica(2010)
CostaRica(2010)
Uruguay(2009)
Russia(2010)
Brazil(2009)
ArgenBna(2012)
Average
OECD(2011)
(rankedbysocialspendingpluscontributorypensions/GDP;GNIrighthandscale)
Directtransfers EducaBon Health Othersocialspending Contributorypensions GNIpercapita(2011PPP)
Source:LusBg(2018)
Inequality
FiscalPolicyandInequality(Redistribu*ve Effect: ChangeinGinifrommarketincomepluspensionstodisposableincome,circa2010)
13
The image part with relationship ID rId2 was not found in the file.
0.00
0.10
0.20
0.30
0.40
0.50
0.60
0.70
0.80
0.90
-0.12
-0.10
-0.08
-0.06
-0.04
-0.02
0.00
Indonesia(2012)
SriLanka(2010)
Honduras(2011)
Colombia(2010)
Guatemala(2011)
Paraguay(2014)
Bolivia(2009)
Peru(2009)
DominicanRepublic(2013)
Jordan(2010)
Venezuela(2013)
Ghana(2013)
Uganda(2013)
Nicaragua(2009)
ElSalvador(2011)
Ethiopia(2011)
CostaRica(2010)
Ecuador(2011)
Mexico(2010)
Tanzania(2011)
Chile(2013)
Armenia(2011)
Russia(2010)
Brazil(2009)
Tunisia(2010)
Uruguay(2009)
Iran(2011)
ArgenBna(2012)
SouthAfrica(2010)
Georgia(2013)
Average
UnitedStates(2011)
EU-28(2011)
Red
istrib
uBveeffe
ct-m
arketincom
etodisp
osable
(rankedbyredistribuBveeffect(lemhandscale);Ginicoefficientsrighthandscale)
Contributorypensionsasdeferredincome Ginimarketincomepluspensions
Source:LusBg(2018)
Fiscal Policy and Inequality (Redistribu*ve Effect: ChangeinGinifrommarketincomepluspensionsandmarketincometofinalincome,circa2010)
14
The image part with relationship ID rId3 was not found in the file.
0.00
0.10
0.20
0.30
0.40
0.50
0.60
0.70
0.80
0.90
-0.20
-0.18
-0.16
-0.14
-0.12
-0.10
-0.08
-0.06
-0.04
-0.02
0.00
Ethiopia(2011)
Jordan(2010)
Guatemala(2011)
Indonesia(2012)
Honduras(2011)
SriLanka(2010)
Uganda(2013)
Ghana(2013)
Peru(2009)
ElSalvador(2011)
Armenia(2011)
Nicaragua(2009)
Paraguay(2014)
Tanzania(2011)
DominicanRepublic(2013)
Bolivia(2009)
Venezuela(2013)
Russia(2010)
Colombia(2010)
Ecuador(2011)
Chile(2013)
Tunisia(2010)
Mexico(2010)
Iran(2011)
Uruguay(2009)
CostaRica(2010)
Brazil(2009)
Georgia(2013)
SouthAfrica(2010)
ArgenBna(2012)
Average
Red
istrib
uBveeffe
ct-m
arketincom
etofinal
(rankedbyredistribuBveeffect(lemhandscale);Ginicoefficientsrighthandscale)
Contributorypensionsasdeferredincome Ginimarketincomepluspensions
Source:LusBg(2018)
Poverty
16
FiscalPolicyandPovertyReduc3onPovertyline1.25dollars2005PPP/day;in%andforthescenarioofcontributorypensionsasdeferredincome
1.7%
-0.2% -1.3%-1.8% -3.3%-8.3% -10.3%-11.5%
-16.1% -16.5%-18.0%-18.5%
-24.9%-29.0%-31.8% -33.9%-34.6%
-44.9%-45.5%
-46.0%-46.7%
-50.6%-56.4%
-69.6% -69.8%-70.7%
-78.7%
-92.5%-97.0%
-35.4%
2.6%
17.8%
0.7%
12.0%
1.7% 2.4%
-12.7%
-8.8% -2.3% -14.1%-14.1%
-24.6%
-7.5%
-36.0%
-15.7%
-35.0%
-53.8%
-37.8%
-22.7%
-54.1%
-46.7%-36.2%
-42.7%
-76.4%-66.2%
-54.2%
-65.4%
-90.5%-82.6%
-29.7%
-110%
-90%
-70%
-50%
-30%
-10%
10%
Nicaragua(2009)
Tanzania(2011)
Uganda(2013)
Ghana(2013)
Ethiopia(2011)
Guatemala(2011)
Indonesia(2012)
Honduras(2011)
Bolivia(2009)
SriLanka(2010)
DominicanRepublic(2013)
Colombia(2010)
Armenia(2011)
Venezuela(2013)
ElSalvador(2011)
Mexico(2010)
Tunisia(2010)
Russia(2010)
CostaRica(2010)
Ecuador(2011)
Paraguay(2014)
Brazil(2009)
SouthAfrica(2010)
Jordan(2010)
Chile(2013)
Georgia(2013)
ArgenBna(2012)
Iran(2011)
Uruguay(2009)
Average
(rankedbypovertyreducBonin%;povertyline1.25dollars2005PPP/day)
Marketincomepluspensionstodisposableincome Marketincomepluspensionstoconsumableincome
Source:LusBg(2018)
17
NetPayersandNetReceivers(byIncomeGroups;indollars2005PPP/day)Contributorypensionsasdeferredincome
Ghana(2013)Nicaragua(2009)Tanzania(2011)Uganda(2013)Armenia(2011)Ethiopia(2011)
Guatemala(2011)Bolivia(2009)
Honduras(2011)DominicanRepublic(2013)
ElSalvador(2011)Peru(2009)
SriLanka(2010)ArgenBna(2012)
Chile(2013)Colombia(2010)CostaRica(2010)Georgia(2013)Mexico(2010)Russia(2010)
SouthAfrica(2010)Tunisia(2010)
Uruguay(2009)Venezuela(2013)
Brazil(2009)Ecuador(2011)Jordan(2010)
Paraguay(2014)Indonesia(2012)
Iran(2011)
Netreceivers Netpayers
y<1.25 1.25<=y<2.5 2.5<=y<4 4<=y<10 10<=y<50 y>=50
Source:LusBg(2018)
Howpro-poorisspendingoneduca3on
andhealth
MainResults• EducaBon spending on primary and secondaryschooling per person tends to decline with income(“pro-poor”) or be the same across the incomedistribuBon…Ø Are middle-classes opBng out in middle and high incomecountries?
• TerBary educaBon spending is not pro-poor but it isequalizing except for Ethiopia, Ghana, Guatemala,Indonesia, Tanzania, and Uganda, where it isunequalizing
19Source:LusBg(2018)
MainResults
HealthspendingperpersonØ Absolute transfer declines with income(equalizing and pro-poor) in 9 of 28countriesforwhichtherewasdata
Ø Is the sameacross the incomedistribuBon(neutral in absolute terms) in 12 of 28countries
Ø Transfer as share of market incomedeclines with income (equalizing but notpro-poor) in El Salvador, Ethiopia,Guatemala, Indonesia, Jordan, Peru andTanzania
20Source:LusBg(2018)
InConclusion…
• Fiscal systemsarealwaysequalizingbut canomenreducethepurchasingpowerofthepoorØ Warning: unintended consequence of the domesBcresource mobilizaBon agenda can be making the poorworseoff
• SpendingoneducaBonandhealthisomenpro-poorandalmostuniversallyequalizingØ Warning:isthisfavorableresultbecausemiddle-classesandtherichareopBngout?
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Advantages and Challenges
• Advantages• Evidence-basedapproachonwhobearstheburdenoftaxesandwhoreceivesthebenefits(governmentbudget)• Govs.OfIndonesiaandParaguayusetoolaspartofannualbudget
• Evidence-basedapproachonwhowouldbenegaBvelyaffected/benefitedbytaxandspendingreforms• CEQworkingwithIMFtoassessimpactofincreasingVAT/reducingsubsidies,andhowbesttocompensatethepoor
• Challenges• InformaBonandskill-intensiveexercises
Thankyou!
23
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Rossignolo,Dario.2017.“CEQMasterWorkbook:ArgenBna.Version:May19,2017."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversity)
2.Armenia(2011;I):Younger,StephenD.andArtsviKhachatryan.2017.“FiscalIncidenceinArmenia.”InTheDistribu7onalImpactof Taxes and Transfers. Evidence from Eight Low- and Middle-Income Countries, edited by Gabriela Inchauste and Nora LusBg(Washington:WorldBank)
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4 . B r a z i l ( 2 0 0 8 - 0 9 ; I ) : H i g g i n s , S e a n a n d C l a u d i n e y P e r e i r a . 2 0 1 4 .“TheEffectsofBrazil’sTaxaBonandSocialSpendingontheDistribuBonofHouseholdIncome."InTheRedistribu7veImpactofTaxesandSocialSpendinginLa7nAmerica,editedbyNoraLusBg,CarolaPessinoandJohnScog,SpecialIssue,PublicFinanceReview42,3,pp.346–67.DOI:10.1177/1091142113501714
Higgins, Sean and Claudiney Pereira. 2017. “CEQMasterWorkbook: Brazil. Version: April 19, 2017." CEQ Data Center on FiscalRedistribuBon(CEQInsBtute,TulaneUniversity)
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MarBnez-Aguilar, Sandra and Eduardo OrBz-Juarez. 2016. “CEQMaster Workbook: Chile. Version: October 7, 2016." CEQ DataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversityandtheWorldBank)
6.Colombia(2010,I):Melendez,MarcelaandValenBnaMarBnez.2015.“CEQMasterWorkbook:Colombia.Version:December17,2015."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversityandInter-AmericanDevelopmentBank)
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TeamsandReferencesbyCountry(theyearforwhichtheanalysiswasconductedinparentheses);C=consump3on&I=income)
7 . C o s t a R i c a ( 2 0 1 0 ; I ) : S a u m a , P a b l o a n d J u a n D i e g o T r e j o s . 2 0 1 4 a .“Gasto publico social, impuestos, redistribucion del ingreso y pobreza en Costa Rica.” CEQWorking Paper 18 (Center for Inter-AmericanPolicyandResearchandDepartmentofEconomics,TulaneUniversityandInter-AmericanDialogue),January
Sauma,PabloandJuanD.Trejos.2014b.“CEQMasterWorkbook:CostaRica.Version:February2014."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversity)
8.DominicanRepublic(2006-07,I):Aristy-Escuder,Jaime,MaynorCabrera,BlancaMoreno-DodsonandMiguelE.Sanchez-MarBn.2018.“FiscalPolicyandRedistribuBon in theDominicanRepublic.” InCommitment toEquityHandbook.Es7ma7ngthe ImpactofFiscalPolicyonInequalityandPoverty,editedbyNoraLusBg(BrookingsInsBtuBonPressandCEQInsBtute,TulaneUniversity)
Aristy-Escuder, Jaime, Maynor Cabrera, Blanca Moreno-Dodson and Miguel Sanchez-MarBn. 2016. “CEQ Master Workbook:DominicanRepublic.Version:August4,2016."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversityandtheWorldBank)
9.Ecuador(2011-12,I):LlerenaPinto,FreddyPaul,MariaCristhinaLlerenaPinto,RobertoCarlosSaaDazaandMariaAndreaLlerenaPinto.2015.“SocialSpending,TaxesandIncomeRedistribuBoninEcuador.”CEQWorkingPaper28(CenterforInter-AmericanPolicyandResearchandDepartmentofEconomics,TulaneUniversityandInter-AmericanDialogue),February
Llerena Pinto, Freddy Paul,Maria Cristhina Llerena Pinto, Roberto Carlos SaaDaza andMaria Andrea Llerena Pinto. 2017. “CEQMasterWorkbook:Ecuador.Version:January5,2017."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversity)
1 0 . E l S a l v a d o r ( 2 0 1 1 ; I ) : B e n e k e , M a r g a r i t a , N o r a L u s B g a n d J o s e A n d r e s O l i v a . 2 0 1 8 .“TheImpactofTaxesandSocialSpendingonInequalityandPovertyinElSalvador.”InCommitmenttoEquityHandbook.Es7ma7ngthe ImpactofFiscalPolicyon InequalityandPoverty,editedbyNoraLusBg (Brookings InsBtuBonPressandCEQ InsBtute,TulaneUniversity)
Beneke,Margarita,NoraLusBgandJoseAndresOliva.2014.“CEQMasterWorkbook:ElSalvador.Version:June26,2014."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversityandInter-AmericanDevelopmentBank)
11. Ethiopia (2011; C): Hill, Ruth, Gabriela Inchauste, Nora LusBg, Eyasu Tsehaye and Tassew Woldehanna. 2017.“FiscalIncidenceAnalysisforEthiopia.”InTheDistribu7onalImpactofTaxesandTransfers.EvidencefromEightLow-andMiddle-IncomeCountries,editedbyGabrielaInchausteandNoraLusBg(Washington:WorldBank)
Hill, Ruth, Eyasu Tsehaye and TassewWoldehanna. 2014. “CEQMasterWorkbook: Ethiopia. Version: September 28, 2014." CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversityandtheWorldBank)
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TeamsandReferencesbyCountry(theyearforwhichtheanalysiswasconductedinparentheses);C=consump3on&I=income)
12. European Union (2011, I): EUROMOD staBsBcs on DistribuBon and DecomposiBon of Disposable Income, accessed at hgp://www.iser.essex.ac.uk/euromod/staBsBcs/usingEUROMODversionno.G2.0
13. Georgia (2013; I): Cancho, Cesar and Elena Bondarenko. 2017. “The DistribuBonal Impact of Fiscal Policy in Georgia." In TheDistribu7onalImpactofTaxesandTransfers.EvidencefromEightLow-andMiddle-IncomeCountries,editedbyGabrielaInchausteandNoraLusBg(Washington:WorldBank)
Cancho,CesarandElenaBondarenko.2015.“CEQMasterWorkbook:Georgia.Version:December31,2015."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversityandtheWorldBank)
14. Ghana (2012-13; C): Younger, Stephen, Eric Osei-Assibey and Felix Oppong. 2017. “Fiscal Incidence in Ghana.” Review ofDevelopmentEconomics.PublishedelectronicallyJanuary11,2017.DOI:10.1111/rode.12299
Younger,Stephen,EricOsei-Assibey,andFelixOppong.2016.“CEQMasterWorkbook:Ghana,Version:February10,2016."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversity)
15.Guatemala(2011;I):Icefi.2017a.“IncidenciadelapoliBcafiscalenladesigualdadylapobrezaenGuatemala."CEQWorkingPaper50(CEQInsBtute,TulaneUniversity,IFADandInsBtutoCentroamericanodeEstudiosFiscales),May
Cabrera,MaynorandHilciasE.Moran.2015a.“CEQMasterWorkbook:Guatemala.Version:May6,2015."CEQDataCenteronFiscalRedistribuBon (CEQ InsBtute, Tulane University, InsBtuto Centroamericano de Estudios Fiscales (ICEFI) and InternaBonal Fund forAgriculturalDevelopment(IFAD))
16.Honduras(2011;I):Icefi.2017b.“IncidenciadelapoliBcafiscalenladesigualdadylapobrezaenHonduras."CEQWorkingPaper51(CEQInsBtute,TulaneUniversity,IFADandInsBtutoCentroamericanodeEstudiosFiscales),April
Castaneda,Ricardoand IlyaEspino.2015.“CEQMasterWorkbook:Honduras.Version:August18,2015."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversity,InsBtutoCentroamericanodeEstudiosFiscalesandInternaBonalFundforAgriculturalDevelopment)
1 7 . I n d o n e s i a ( 2 0 1 2 ; C ) : J e l l e m a , J o n , M a g h e w W a i - P o i , a n d R y t h i a A y a r . 2 0 1 7 .“TheDistribuBonalImpactofFiscalPolicyinIndonesia.”InTheDistribu7onalImpactofTaxesandTransfers.EvidencefromEightLow-andMiddle-IncomeCountries,editedbyGabrielaInchausteandNoraLusBg(Washington:WorldBank)
Ayar,Rythia, Jon Jellema, andMaghewWai-Poi. 2015. “CEQMasterWorkbook: Indonesia.Version: February26, 2015."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversityandtheWorldBank)
26
TeamsandReferencesbyCountry(theyearforwhichtheanalysiswasconductedinparentheses);C=consump3on&I=income)
1 8 . I r a n ( 2 0 1 1 - 2 0 1 2 ; C & I ) : E n a m i , A l i , N o r a L u s B g a n d A l i r e z a T a q d i r i . 2 0 1 7 .“FiscalPolicy,InequalityandPovertyinIran:AssessingtheImpactandEffecBvenessofTaxesandTransfers."CEQWorkingPaper48(CEQInsBtute,TulaneUniversityandtheEconomicResearchForum),September
Enami,Ali,NoraLusBgandAlirezaTaqdiri.2017b.“CEQMasterWorkbook:Iran.Version:May5,2017."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversityandEconomicResearchForum)
19 . J o r d an ( 2 0 1 0 - 1 1 ; C ) : A l am , S h amma A . , G a b r i e l a I n c h au s t e a n d Uma r S e r a j u dd i n . 2 0 1 7 .“TheDistribuBonalImpactofFiscalPolicyinJordan.”InTheDistribu7onalImpactofTaxesandTransfers.EvidencefromEightLow-andMiddle-IncomeCountries,editedbyGabrielaInchausteandNoraLusBg(Washington:WorldBank)
Abdel-Halim,Morad,ShammaA.Alam,YusufMansur,UmarSerajuddinandPaoloVerme.2016.“CEQMasterWorkbook: Jordan.Version:March8,2016."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversityandtheWorldBank)
20.Mexico(2010;C&I):Scog,John.2014.“RedistribuBveImpactandEfficiencyofMexico’sFiscalSystem."InTheRedistribu7veImpactofTaxesandSocialSpendinginLa7nAmerica,editedbyNoraLusBg,CarolaPessino,JohnScog,SpecialIssue,PublicFinanceReview42,no.3,pp.368-390.DOI:10.1177/1091142113497394
Scog, John.2013. “CEQMasterWorkbook:Mexico.Version: September2,2013."CEQDataCenteronFiscalRedistribuBon (CEQInsBtute,TulaneUniversity)
21.Nicaragua (2009; I): Icefi. 2017c. “Incidencia de la poliBcafiscal en la desigualdad y la pobreza enNicaragua." CEQWorkingPaper52(CEQInsBtute,TulaneUniversity,IFADandInsBtutoCentroamericanodeEstudiosFiscales),May
Cabrera,MaynorandHilciasE.Moran.2015b.“CEQMasterWorkbook:Nicaragua.Version:October14,2015”CEQDataCenteronFiscalRedistribuBononFiscalRedistribuBon(CEQInsBtute,TulaneUniversity,InsBtutoCentroamericanodeEstudiosFiscales(Icefi)andInternaBonalFundforAgriculturalDevelopment(IFAD))
22.Paraguay(2014;I):Gimenez,Lea,MariaAnaLugo,SandraMarBnez-Aguilar,HumbertoColman,JuanJoseGaleanoandGabrielaFarfan. 2017. “CEQ Master Workbook: Paraguay. Version: February 12, 2017." CEQ Data Center on Fiscal RedistribuBon (CEQInsBtute,TulaneUniversity)
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TeamsandReferencesbyCountry(theyearforwhichtheanalysiswasconductedinparentheses);C=consump3on&I=income)
23.Peru (2009; I): Jaramillo,Miguel.2014. “The IncidenceofSocialSpendingandTaxes inPeru.” inTheRedistribu7ve ImpactofTaxes and Social Spending in La7n America, edited by Nora LusBg, Carola Pessino and John Scog, Special Issue, Public FinanceReview42,no.3,pp.391-412.DOI:10.1177/1091142113496134
Jaramillo,Miguel.2015.CEQMasterWorkbook:Peru,August7.CEQInsBtute,TulaneUniversity
24. Russia (2010; I): Lopez-Calva, Luis Felipe, Nora LusBg, Mikhail Matytsin and Daria Popova. 2017.“WhoBenefitsfromFiscalRedistribuBonintheRussianFederaBon?”InTheDistribu7onalImpactofTaxesandTransfers.EvidencefromEightLow-andMiddle-IncomeCountries,editedbyGabrielaInchausteandNoraLusBg(Washington:WorldBank)
Malytsin,MikhailandDariaPopova.2016. “CEQMasterWorkbook:Russia.Version:March17,2016."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversityandtheWorldBank)
25.SouthAfrica (2010-11; I): Inchauste,Gabriela,Nora LusBg,MashekwaMaboshe,CatrionaPurfieldand IngridWoolard.2017.“TheDistribuBonalImpactofFiscalPolicyinSouthAfrica.”InTheDistribu7onalImpactofTaxesandTransfers.EvidencefromEightLow-andMiddle-IncomeCountries,editedbyGabrielaInchausteandNoraLus7g(Washington:WorldBank)
Inchauste, Gabr ie la , Nora LusBg, Mashekwa Maboshe, Catr iona Purfield and Ingr id Woolard. 2015.“TheDistribuBonal ImpactofFiscalPolicy inSouthAfrica.”CEQWorkingPaper29(CenterforInter-AmericanPolicyandResearchandDepartmentofEconomics,TulaneUniversityandInter-AmericanDialogue),February
Inchauste,Gabriela,NoraLusBg,MashekwaMaboshe,CatrionaPurfield, IngridWoolardandPreciousZikhali.2016. “CEQMasterWorkbook:SouthAfrica.Version:March6,2016."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversityandtheWorldBank)
2 6 . S r i L a n k a ( 2 0 1 0 ; C ) : A r u n a B l a k e , N i s h a , G a b r i e l a I n c h a u s t e a n d N o r a L u s B g . 2 0 1 7 .“TheIncidenceofTaxesandSpendinginSriLanka.”InTheDistribu7onalImpactofTaxesandTransfers.EvidencefromEightLow-andMiddle-IncomeCountries,editedbyGabrielaInchausteandNoraLusBg(Washington:WorldBank)
ArunaBlake,Nisha,CamiloGomez,NipuniPereraandKaushalyaAgygalle.2016.“CEQMasterWorkbook:SriLanka.Version:March10,2016."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversityandtheWorldBank)
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TeamsandReferencesbyCountry(theyearforwhichtheanalysiswasconductedinparentheses);C=consump3on&I=income)
TeamsandReferencesbyCountry(theyearforwhichtheanalysiswasconductedinparentheses);C=consump3on&I=income)
27. Tanzania (2011-12; C):Younger, Stephen, FloraMyamba and KennethMdadila. 2016. “Fiscal Incidence in Tanzania.”AfricanDevelopmentReview28,no.3,pp.264-276.DOI:10.1111/1467-8268.12204.AlsoinCEQWorkingPaper36(CEQInsBtute,TulaneUniversity,andIthacaCollegeandREPOA),January
Younger,Stephen,FloraMyamba,andKennethMdadila.2016.“CEQMasterWorkbook:Tanzania.Version:June1,2016."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversity)
28 . Tun i s i a ( 2010 , C ) : J ou in i , N i z a r , No ra Lu sBg , Ahmed Moummi , and Abebe Sh ime le s . 2018 .“Fiscal Incidence and Poverty ReducBon: Evidence from Tunisia.” InCommitment to Equity Handbook. Es7ma7ng the Impact ofFiscalPolicyonInequalityandPoverty,editedbyNoraLusBg(BrookingsInsBtuBonPressandCEQInsBtute,TulaneUniversity)
Jouini,Nizar,NoraLusBg,AhmedMoummi,andAbebeShimeles.2015.“CEQMasterWorkbook:Tunisia.Version:October1,2015."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversityandAfricanDevelopmentBank)
29. Uganda (2012-2013, C & I ) : Je l lema, Jon, Astr id Haas, Nora LusBg and SebasBan Wolf . 2018.“The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda.” In Commitment to Equity Handbook.Es7ma7ngtheImpactofFiscalPolicyonInequalityandPoverty,editedbyNoraLusBg(BrookingsInsBtuBonPressandCEQInsBtute,TulaneUniversity)
Jellema,Jon,AstridHaas,NoraLusBg,andSebasBanWolf.2016.“CEQMasterWorkbook:Uganda.Version:July28,2016."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversityandInternaBonalGrowthCenter)
30. United States (2011, I): Higgins, Sean, Nora LusBg, Whitney Ruble and Timothy Smeeding. 2016.“Comparing the IncidenceofTaxesandSocialSpending inBraziland theUnitedStates.”Reviewof IncomeandWealth62,no.1(August),pp.22-46.DOI:10.1111/roiw.12201
31. Uruguay (2009; I ) : Buche l i , Mar i sa , Nora LusBg , Max imo Ross i and F lorenc ia Amabi le . 2014.“SocialSpending,TaxesandIncomeRedistribuBoninUruguay.” inTheRedistribu7veImpactofTaxesandSocialSpendinginLa7nAmerica, editedbyNora LusBg, Carola Pessino and John Scog, Special Issue,Public FinanceReview42, no. 3, pp. 413-433.DOI:10.1177/1091142113493493
Bucheli,Marisa, Nora LusBg,MaximoRossi and Florencia Amabile. 2014. “CEQMasterWorkbook:Uruguay. Version: August 18,2014."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversity)
32.Venezuela(2012;I):Molina,Emiro.2016.“CEQMasterWorkbook:Venezuela.Version:November15,2016."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversity)
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