Commitment to Equity Handbook: Estimating the Impact of Fiscal Policy on Inequality and Poverty
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| Format: | Buch |
| Sprache: | Englisch |
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Washington
Brookings Institution Press
[2018]
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| Links: | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030121558&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| Umfang: | LXXXI, 818 Seiten |
| ISBN: | 9780815732204 |
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| 245 | 1 | 0 | |a Commitment to Equity Handbook |b Estimating the Impact of Fiscal Policy on Inequality and Poverty |c Nora Lustig, editor |
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Datensatz im Suchindex
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| adam_text | CONTENTS
List of Illustrations xxi
Foreword xxxiii
François Bourguignon
Acknowledgments CEQ Handbook 2018 xxxix
Acknowledgments to the 2013 Edition xliii
Abstracts xlvii
Introduction lix
Nora Lustig
1 About This Handbook lix
2 Why Fiscal Incidence Analysis? lx
3 The Commitment to Equity Assessment lxi
4 Main Messages lxvi
5 Organization of the Handbook lxvii
6 How to Use This Handbook lxxii
7 CEQ Assessments: Data Requirements lxxiv
8 About the CEQ Institute lxxvi
PART I
Methodology
Chapter 1
The CEQ Assessment: Measuring the Impact of Fiscal
Policy on Inequality and Poverty 3
Nora Lustig and Sean Higgins
1 The Theory of Fiscal Redistribution: Key Analytical Insights 4
1.1 The Fundamental Equation of the Redistributive Effect 3
1.2 Lambert’s Conundrum 7
1.3 The Wildcard: Reranking of Households 11
VI
CO NTENTS
2 Fiscal Incidence Analysis at a Glance 13
2.1 Allocating Taxes and Transfers to Individuals: The Art of Fiscal
Incidence Analysis 16
2.2 Old-Age Social Insurance Contributory Pensions: A Government Transfer
or Deferred Income? 20
2.3 Policy Simulations 29
2.4 Caveats: No Behavioral Responses, No Intertemporal Effects, and
No Spillover Effects 31
3 CEQ Assessment: Indicators 34
3.1 Impact and Spending Effectiveness Indicators 42
3.1.1 Impact Effectiveness (IE) 43
3.1.2 Spending Effectiveness (SE) 43
3.2 Transfers: Indicators of Coverage, Errors of Exclusion, Errors of Inclusion,
and Errors of Social Programs: Definitions 46
Chapter 2
Analytic Foundations: Measuring the Redistributive Impact
of Taxes and Transfers 56
Ali Enami, Nora Lustig, and Rodrigo Aranda
1 The Fiscal System and Income Redistribution: The Case of a Single Tax
or a Single Transfer 57
1.1 A Single Tax 57
1.1.1 Equalizing, Neutral, and Unequalizing Net Fiscal Systems:
Conditions for the One-Tax Case 59
1.1.2 Comparing Two Taxes of Different Sizes 64
1.2 A Single Transfer 69
1.2.1 Fiscal Systems: Comparing Two Single-Transfer Systems of
Different Sizes 71
2 The Fiscal System and Income Redistribution: Multiple Taxes
and Transfers 74
2.1 Equalizing, Neutral, and Unequalizing Net Fiscal Systems 77
2.1.1 Conditions for the One Tax-One Transfer Case 77
2.1.2 Conditions for the Multiple Taxes and Transfers Case 80
2.2 Equalizing, Neutral, and Unequalizing Taxes or Transfers 81
2.2.1 Conditions for the One Tax-One Transfer Case 81
2.2.2 Conditions for the Multiple Taxes and Transfers Case 86
2.3 The Derivative of Marginal Contribution with Respect to
Progressivity and Size 89
2.3.1 The Derivatives for the Case of a Marginal Change in Taxes 92
2.3.2 The Derivatives for the Case of a Marginal Change in
Transfers 94
2.4 The Sensitivity of Marginal Contribution Analysis to the Use of the
Conventional Gini Index 97
CONTENTS
vil
Appendix 2A. The Shapley Value 100
1 Simple Shapley Value 101
1.1 Simple Shapley Value: ZID Approach 104
1.2 Simple Shapley Value: EID Approach 105
2 Hierarchy-Shapley Value 107
2.1 Hierarchy-Shapley Value: Nested Shapley 108
2.2 Hierarchy-Shapley Value: Owen Decomposition 112
3 Concluding Remarks 113
Chapter 3
Measuring the Redistributive Impact of Taxes and Transfers
in the Presence of Re ranking 116
Ali Enami
1 Notations 117
1.1 Gini and Concentration Coefficients 117
1.2 Reynolds-Smolensky and Kakwani Indexes 118
1.3 The Relationship between the Redistributive Effect, Vertical Equity,
and Reranking 119
1.4 Marginal Contribution 123
1.5 Vertical Equity 126
2 In the Presence of Reranking, Is the Marginal Contribution
of a Tax Equalizing? 126
2.1 The Case of Only One Tax 126
2.2 The Case of Adding a Tax to a System That Has a Transfer
in Place 128
2.3 The Case of Adding a Tax to a System with Multiple Taxes and
Transfers in Place 142
3 In the Presence of Reranking, Is the Marginal Contribution
of a Transfer Equalizing? 144
3.1 The Case of Only One Transfer 144
3.2 The Case of Adding a Transfer to a System That Has a Tax in Place 146
3.3 The Case of Adding a Transfer to a System with Multiple Taxes
and Transfers in Place 157
4 Is the Total System More Equal? The Case of Adding a Tax and
a Transfer 160
5 The Effect of a Marginal Change in One Tax or Transfer on the
Equalizing (Unequalizing) Effect of a Whole System 167
5.1 The Case of a Marginal Change in a Tax 168
5.2 The Case of a Marginal Change in a Transfer 171
6 Lambert’s Conundrum Revisited 172
VIII
CONTENTS
Chapter 4
Can a Poverty-Reducing and Progressive Tax and
Transfer System Hurt the Poor? 175
Sean Higgins and Nora Lustig (reproduced from Journal
of Development Economics)
Abstract 175
1 Introduction 175
2 The Problems with Conventional Measures 178
2.1 Poverty Measures 179
2.2 Horizontal Equity and Progressivity 181
2.3 Real-World Examples 182
3 Measures of Fiscal Impoverishment 185
3.1 Axioms 185
3.2 An Axiomatic Measure of Fiscal Impoverishment 188
3.3 Fiscal Impoverishment Dominance Criteria 188
4 Fiscal Gains of the Poor 189
4.1 An Axiomatic Measure of Fiscal Gains of the Poor 189
4.2 Decomposition of the Difference between Pre-Fisc and
Post-Fisc Poverty 190
5 Illustration 191
5.1 Results for Seventeen Developing Countries 191
5.2 Results for a Range of Poverty Lines in Brazil 193
6 Conclusions 196
Acknowledgments 198
Appendix 4A 203
A.l FI Axioms 203
A.2 FGP Axioms 203
A.3 Proofs 204
Chapter 5
Measuring the Effectiveness of Taxes and Transfers in
Fighting Inequality and Poverty 207
Ali Enami
1 Notation 208
2 New CEQ Effectiveness Indicators 209
2.1 Shortcomings of the 2013 Effectiveness Indicator 209
2.2 Impact and Spending Effectiveness Indicators 210
2.2.1 Impact Effectiveness 210
2.2.2 Spending Effectiveness 212
2.3 Fiscal Impoverishment and Gains Effectiveness
Indicators 214
3 Conclusion 215
CONTENTS ix
PART II
Implementation
Chapter 6
Allocating Taxes and Transfers and Constructing Income
Concepts: Completing Sections A, B and C of the
CEQ Master Workbook 219
Sean Higgins and Nora Lustig
1 The CEQ Master Workbook 222
1.1 The Microdata: Description of the Household Survey and
Data Harmonization Assumptions 223
1.1.1 Definition of Household 223
1.1.2 Unit of Analysis 224
1.1.3 Missing or Zero Incomes 225
1.1.4 Top Coding 225
1.1.5 Outliers and Extreme Values 227
1.1.6 Under-Reporting and Top Incomes 228
1.1.7 Adult Equivalence and Economies of Scale 228
1.1.8 Spatial Price Adjustments 230
1.1.9 Expressing Values in Annual Terms 232
1.2 Data on Fiscal Systems 232
2 Income Concepts: Definitions 233
3 Constructing Income Concepts: The Art of Allocating Taxes and Transfers 236
3.1 Methods 236
3.1.1 Direct Identification 236
3.1.2 Inference 237
3.1.3 Imputation 237
3.1.4 Simulation 238
3.1.5 Prediction 240
3.1.6 Alternate Survey 240
3.1.7 Secondary Sources 241
3.2 Constructing Market Income and Market Income plus Pensions 242
3.2.1 Grossing Up 243
3.2.2 Negative Farm, Business, and Self-Employed Incomes 245
3.2.3 Imputed Rent for Owner-Occupied Housing 246
3.2.4 Value of Production for Own Consumption 247
3.3 Constructing Gross Income 248
3.4 Constructing Taxable Income 248
3.5 Constructing Net Market Income 248
3.6 Constructing Disposable Income 250
3.7 Constructing Consumable Income 250
3.7.1 Subtract Indirect Taxes 250
3.7.2 Add Indirect Subsidies 255
X
CONTENTS
3.8 Constructing Final Income 257
3.8.1 Add In-Kind Transfers 257
3.8.2 Education 258
3.8.3 Scaling Down Education Benefits 259
3.8.4 Health 260
3.8.5 Scaling Down Health Benefits 262
3.8.6 Additional Concerns for In-Kind Transfers 262
4 Construction of Income Concepts in Practice: Additional
Methodological Challenges 264
4.1 Using Consumption Instead of Income 264
4.2 Underestimation of Beneficiaries 267
4.3 Income Misreporting and Discrepancies between Survey and
Administrative Data 268
4.4 Tax Expenditures 269
4.5 When the Year of the Survey Does Not Match the Year of Interest
of the Analysis 271
4.6 Infrastructure and Other Public Goods 271
4.7 Additional Sensitivity Analyses 271
5 Completing Section C of the CEQ Master Workbook 272
Appendix 6A. Comparing the Definitions of Income Concepts
between the United Nations5 Canberra Group Handbook on
Household Income Statistics. 2011 and the CEQ Handbook 280
Ruoxi Li and Yang Wang
1 Income Definitions, Concepts, and Components 280
2 Methodology 285
Appendix 6B. EUROMOD: The Tax-Benefit Microsimulation
Model for the European Union 285
Daria Popova
Appendix 6C. LATAX: A Multi-Country Flexible Tax
Microsimulation Model 289
Laura Abramovsky and David Phillips
Appendix 6D. Correcting for Underestimating Number
of Beneficiaries 290
Appendix 6E. Definition of Household: Sensitivity Tests 294
Appendix 6F. Comparing Methods to Estimate the Value
of Public Health Spending to Its Beneficiaries 295
Jeremy Barofsky and Stephen D. Younger
1 Average Cost 295
1.1 Average Cost and Actual Use 295
1.2 Average Cost and Insurance Value 296
CONTENTS xi
2 Willingness to Pay 297
3 Health Outcomes 298
4 Financial Risk Protection 300
Appendix 6G. The CEQ Master Workbook: Contents 301
Chapter 7
Constructing Consumable Income: Including the Direct
and Indirect Effects of Indirect Taxes and Subsidies 327
Jon Jellema and Gabriela Inchauste
1 Direct Impact of Subsidies and Taxes 328
1.1 Inelastic Demand 329
1.2 Homothetic Preferences 331
2 Indirect Impacts of Subsidies and Taxes 333
3 Theory: The Price-Shifting Model 334
4 Methods for Generating Indirect Effect of Indirect Taxes 337
4.1 Practical Solutions for Indirect Effects 338
4.2 Software Options 339
5 Example Calculations: Steps 1 and 6-7 344
6 Taxes versus Subsidies 347
7 Summary and Conclusion 349
Appendix 7A. Dealing with Taxes on Intermediate Stages
of Production and Consumption 352
James Aim
Chapter 8
Producing Indicators and Results* and Completing
Sections D and E of the CEQ Master Workbook Using
the CEQ Stata Package 360
Sean Higgins
1 Basic Concepts 361
1.1 Core Income Concepts 361
1.2 Fiscal Interventions 361
1.3 Income Components 362
1.4 Extended Income Concepts 362
1.5 Initial Income 362
1.6 End Income 362
1.7 Prefiscal Income 362
1.8 Postfiscal Income 363
1.9 Marginal Contribution 363
1.10 Progressivity and Pro-Poorness 363
1.11 Deciles 366
1.12 Poverty Lines 368
1.12.1 PPP Conversions Using 2005 ICP 369
1.12.2 PPP Conversions Using 2011 ICP 371
XII
CONTENTS
1.13 Income Groups 372
1.14 Sampling Weights and Stratification 373
2 The CEQ Master Workbook Sections D and E 374
2.1 Structure 374
2.2 Indicators 375
2.2.1 Inequality 378
2.2.2 Inequality of Opportunity 380
2.2.3 Poverty 381
2.2.4 Fiscal Impoverishment 382
2.2.5 Fiscal Gains of the Poor 383
2.2.6 Effectiveness Indicators 384
2.2.7 Progressivity Measures 385
2.2.8 Vertical and Horizontal Equity 386
2.2.9 Incidence and Concentration 387
2.2.10 Income Distribution 388
2.2.11 Fiscal Profiles 388
2.2.12 Concentration and Kakwani Coefficients 388
2.2.13 Coverage, Errors of Exclusion, Errors of Inclusion, and Errors
of Social Programs 388
2.2.14 Fiscal Mobility Matrices 394
2.2.15 Education Enrollment Rates 397
2.2.16 Infrastructure Access 397
2.2.17 Sociodemographic Characteristics 399
2.2.18 Lorenz Curves 399
2.2.19 Concentration Curves 400
2.2.20 Cumulative Distribution Functions of Income 400
2.2.21 Comparison over Time 401
2.2.22 Descriptive Statistics 401
2.2.23 Population 402
2.2.24 Statistical Significance 402
2.2.25 Dominance Tests 403
2.2.26 Marginal Contributions to Inequality 403
2.2.27 Marginal Contributions to Poverty 403
2.2.28 Marginal Contributions to Vertical Equity and Reranking 404
2.2.29 Covariance 405
2.2.30 Assumption Testing 406
3 CEQ Stata Package 406
3.1 Preliminaries 406
3.2 Structure and Options 412
3.2.1 Income Concept Options 412
3.2.2 Fiscal Intervention Options 414
3.2.3 PPP Conversion Options 416
3.2.4 Survey Information Options 418
3.2.5 Poverty Line Options 419
C O NTKN’TS
XIII
3.2.6 Income Group Cut-Off Options 421
3.2.7 Produce a Subset of Results 422
3.2.8 Export Directly to the CEQ MWB 422
3.2.9 Option to Ignore Missing Values 424
3.2.10 Option to Allow Calculations of Indicators with Negative Values 424
3.3 Specific Commands 425
3.3.1 ceqdes 425
3.3.2 ceqpop 425
3.3.3 ceqextpop 426
3.3.4 ceqlorenz 427
3.3.5 ceqiop 427
3.3.6 ceqfi 428
3.3.7 ceqstatsig 429
3.3.8 ceqdom 429
3.3.9 ceqef 430
3.3.10 ceqconc 430
3.3.11 ceqfiscal 431
3.3.12 ceqextend 432
3.3.13 ceqmarg 432
3.3.14 ceqefext 433
3.3.15 ceqcov 433
3.3.16 ceqextsig 433
3.3.17 ceqdomext 434
3.3.18 ceqcoverage 435
3.3.19 ceqtarget 436
3.3.20 ceqeduc 438
3.3.21 CGqinfra 439
3.3.22 ceqhhchar 439
3.3.23 ceqindchar 439
3.3.24 ceqgraph 440
3.3.25 ceqassump 440
Chapter 9
Analyzing the Impact of Fiscal Policy on Ethno-Racial Inequality 447
Rodrigo Aranda and Adam Ratzlaff
1 Background Information 454
1.1 Sheet FI. Key Assumptions 454
1.2 Sheet F2. Ethno-Racial Definitions 454
1.3 Sheet F3. Ethno-Racial Populations 455
1.4 Sheet F4. Linked Information 456
2 Results 456
2.1 Sheet F5. Population Composition 456
2.2 Sheet F6. Income Distribution 457
2.3 Sheet F7. Summary Poverty Rates 458
XIV
CONTENTS
2.4 Sheet F8. Summary Poverty Gap Rates 459
2.5 Sheet F9. Summary Poverty Gap Squared Rates 460
2.6 Sheet F10. Summary Inequality Indicators 460
2.7 Sheet Fll. Mean Incomes 461
2.8 Sheet F12. Incidence by Decile 462
2.9 Sheet F13. Incidence by Income Group 463
2.10 Sheet F14. Cross-Race Incidence 463
2.11 Sheet F15. Horizontal Equity 464
2.12 Sheet F16. Fiscal Profile 464
2.13 Sheet F17. Coverage Rates (Total Population) 465
2.14 Sheet F18. Coverage Rates (Target Population) 466
2.15 Sheet F19. Leakages 467
2.16 Sheet F20. Mobility Matrices 468
2.17 Sheet F21. Education (Totals) 469
2.18 Sheet F22. Education (Rates) 470
2.19 Sheet F23. Infrastructure Access 470
2.20 Sheet F24. Theil Decomposition 471
2.21 Sheet F25. Inequality of Opportunity 472
2.22 Sheet F26. Significance 472
PART III
Applications
Chapter 10
Fiscal Policy, Income Redistribution, and Poverty Reduction
in Low- and Middle-Income Countries 477
Nora Lustig
1 Taxes and Public Spending: Levels and Composition 481
2 Fiscal Policy and Inequality 485
3 Measuring the Marginal Contribution of Taxes and Transfers 488
4 Is There Evidence of a Robin Hood Paradox? 491
5 Redistributive Effect: A Comparison with Advanced Countries 493
6 Fiscal Policy and the Poor 498
7 Education and Health Spending 503
8 Conclusions 507
Chapter 11
Argentina: Taxes, Expenditures, Poverty, and
Income Distribution 516
Dario Rossignolo
1 The Fiscal System in Argentina: Taxes and Expenditures 518
1.1 Direct Taxes 520
1.2 Indirect Taxes 521
CONTENTS
xv
1.3 Flagship Cash Transfer Program: The Universal Allowance
per Child 523
1.4 Noncontributory Pensions 523
1.5 Other Cash and Near-Cash Transfers 524
1.6 Subsidies 525
1.7 Education and Health 525
2 Data Sources and Methodological Assumptions 526
3 Main Results 529
3.1 Impact on Inequality and Poverty 529
3.2 Coverage and Effectiveness of Direct Transfers 533
3.3 Incidence Analysis 533
3.4 Progressivity 537
3.5 Poverty 537
3.6 Fiscal Mobility 546
4 Conclusions 552
Chapter 12
Brazil: Fiscal Policy and Ethno-Racial Poverty
and Inequality 554
Claudiney Pereira
1 Methodology 555
1.1 Definitions and Measurements 556
1.2 Social Spending and Taxation in Brazil 557
1.3 Data 557
2 Results 558
2.1 Inequality 560
2.2 Poverty 561
3 Conclusions 563
Chapter 13
Chile: The Impact of Fiscal Policy on Inequality and Poverty 568
Sandra Martinez-Aguilar, Alan Fuchs, Eduardo Ortiz-Juarez,
and Giselle Del Carmen
1 Social Spending and Taxes in Chile 570
2 Methodology, Data, and Assumptions 574
3 Main Results 579
3.1 Redistributive Effects of Chiles Fiscal System 579
3.2 Fiscal Redistribution in Chile: A Comparative
Perspective 593
4 Conclusions 595
Appendix 13A. Marginal Contributions to Inequality by End
Income Concept, Concentration Coefficients, and Kakwani
Indexes for All Fiscal Interventions
601
XVI
CONTENTS
Chapter 14
The Dominican Republic: Fiscal Policy, Income Redistribution,
and Poverty Reduction 603
Jaime Aristy-Escuder, Maynor Cabrera, Blanca Moreno-Dodson,
and Miguel E. Sanchez-Martin
1 Methodology and Sources of Information 607
1.1 CEQ Methodology 607
1.2 Data Sources 609
1.3 Main Assumptions 609
2 Main Results 613
2.1 The Redistributional Impact of Taxes 614
2.1.1 Direct Taxes 616
2.1.2 Indirect Taxes 619
2.2 Social Spending in the Dominican Republic 623
2.2.1 Direct Transfers 623
2.2.2 Indirect Subsidies 627
2.2.3 In-Kind Transfers: Education and Health 629
3 Net Impact of the Fiscal System on Income Redistribution
in the Dominican Republic 638
3.1 Fiscal Policy Instruments, Poverty, and Inequality 638
3.2 Is Fiscal Policy More or Less Redistributive and Pro-Poor than
in Other Countries? 640
3.3 Income Redistribution: Vertical and Horizontal Equity and
Effectiveness Indicators 645
3.4 Resource Needs to Fill In Coverage Gaps 647
4 Options for Enhancing the Equity Outcomes of Fiscal Policy
in the Dominican Republic 649
4.1 Alternative VAT Scenarios for a Fiscal Impact Pact 649
4.2 Policy Options and Conclusion 654
Appendix 14A. Structure of Revenue and Expenditure 662
Chapter 15
El Salvador: The Impact of Taxes and Social Spending
on Inequality and Poverty 667
Margarita Beneke de Sanfeliu, Nora Lustig, and Jose Andres Oliva Cepeda
1 Taxes and Public Spending 669
1.1 Fiscal Revenue: Taxes and Contribution Fees 669
1.1.1 Income Tax 671
1.1.2 Value-Added Tax 672
1.1.3 Special Fees: Fuel 672
1.1.4 Contributions to Social Security (Health) 673
1.2 Social Spending 673
1.2.1 Social Programs 673
CONTENTS
XVII
1.2.2 Cash Transfers 673
1.2.3 Direct Transfers In-Kind 677
1.3 Subsidies 678
1.3.1 Electricity 679
1.3.2 Water 679
1.3.3 Public Transportation 679
1.4 Social Services: In-Kind Transfers 679
1.4.1 Education 680
1.4.2 Health 680
1.4.3 Womens City 680
1.4.4 Contributory Pensions 681
2 Data 681
3 Methodology 682
3.1 Market Income 682
3.2 Disposable Income 682
3.3 Consumable Income 684
3.4 Final Income 685
4 Impact of Fiscal Policy on Inequality and Poverty 686
4.1 Coverage and Leakages 687
5 Conclusions 691
6 Recommendations 695
Appendix 15A. Estimating the Incidence of
Consumption Subsidies 698
1 Electricity Subsidy 698
2 Public Transportation Subsidy 699
3 Water Subsidy 700
4 LP Gas Subsidy 701
Chapter 16
Ghana and Tanzania: The Impact of Reforming Energy
Subsidies, Cash Transfers, and Taxes on Inequality
and Poverty 702
Stephen D. Younger
1 Examples 704
1.1 Eliminating Energy Subsidies 704
1.2 Expanding Conditional Cash Transfers 706
2 Making Taxation More Progressive 711
Chapter 17
Iran: An Application of the CEQ Effectiveness Indicators 713
Ali Enami
1 Methodology 714
2 Data 715
XVIII
CONTENTS
3 Results: Effectiveness of Taxes and Transfers in Reducing Inequality
and Poverty 718
4 Conclusions 720
Chapter 18
Tunisia: Fiscal Policy, Income Redistribution,
and Poverty Reduction 723
Nizar Jouini, Nora Lustig, Ahmed Moummi, and Abebe Shimeles
1 Taxation and Social Spending in Tunisia 725
1.1 Taxation 725
1.1.1 Personal Income Tax 725
1.1.2 Social Security Contributions 727
L1.3 Indirect Taxes 727
1.1.4 Corporate Taxes 728
1.2 Social Spending 729
1.2.1 Direct Transfers 729
1.2.2 Indirect Subsidies 730
1.2.3 In-Kind Transfers 731
2 Methodology and Data 732
3 Main Assumptions 733
4 The Impact of Fiscal Policy on Inequality and Poverty 735
4.1 Who Benefits from Direct Transfers and Subsidies and Who Bears
the Burden of Taxes? 739
5 Conclusions 741
Chapter 19
Uganda: The Impact of Taxes, Transfers, and Subsidies
on Inequality and Poverty 745
Jon Jellema, Nora Lustig, Astrid Haas, and Sebastian Wolf
1 Social Spending and Taxation in Uganda 749
1.1 Social Spending and Subsidies 749
1.1.1 In-Kind Transfers 751
1.1.2 Direct Transfers 751
1.1.3 Indirect Subsidies 752
1.2 Revenues 753
1.2.1 Taxes 753
1.3 International Perspective on Fiscal Magnitudes and
Composition 755
2 Methods and Data 756
2.1 Methodological Summary 756
2.2 Data Sources 759
2.3 Allocation Assumptions 763
2.3.1 Personal Income Taxes 763
2.3.2 Simulated Direct Transfers 763
CONTENTS
XIX
2.3.3 VAT, Excise, and Fuel Excise: Based on Expenditure Records 764
2.3.4 Electricity and Water Subsidies 765
2.3.5 Agricultural Input Subsidy 765
2.3.6 In-Kind Transfers 766
3 Results 766
3.1 Does Fiscal Policy Have an Impact on Inequality and Poverty? 766
3.2 How Many Ugandans Are Impoverished by Taxes, Transfers,
and Subsidies? 768
3.3 How Many Poor Ugandans Experience Income Gains
via Fiscal Expenditures? 771
3.4 Market to Disposable Income: Pensions, Personal Income Taxes,
and Direct Transfers 773
3.5 Disposable to Final Income: Indirect Taxes and Subsidies; In-Kind
Health, and Education Expenditures 774
3.6 Redistribution, Reranking, and the Total Impact on Inequality 777
4 Conclusions and Policy Implications 779
PART IV
The CEQ (Commitment to Equity) Assessment Tools
Available only online at www.ceqinstitute.org, under “Handbook.”
1. Planning for a CEQ Assessment: Data and
Software Requirements
CEQ Institute
2. Planning for a CEQ Assessment: Recommended Team
Composition and Timeline
CEQ Institute
3. CEQ Assessment: CEQ Master Workbook (MWB)
CEQ Institute
4. CEQ Master Workbook: Example for Mexico, 2012
John Scott, Sandra Martinez-Aguilar, Enrique de la Rosa,
Rodrigo Aranda
5. CEQ Do Files in Stata for Constructing Income Concepts:
Example for Mexico, 2012
John Scott, Sandra Martinez-Aguilar, Enrique de la Rosa,
and Rodrigo Aranda
6. CEQ Assessment: CEQ Stata Package
Sean Higgins, Rodrigo Aranda, and Ruoxi Li
XX
CONTENTS
7. CEQ Assessment: Sample Stata Code for Measuring
the Indirect Effects of Indirect Taxes and Subsidies
CEQ Institute, adapted from the IMF’s “Distributional Analysis of
Fuel Subsidy Reform (Stata Programs)/’ available for download from
https://www.imf.org/external/np/fad/subsidies/
8. CEQ Assessment: Checking Protocol
Sandra Martinez-Aguilar, Adam Ratzlaff, Maynor Cabrera,
Cristina Carrera, and Sean Higgins
About the Authors
Index
789
799
|
| any_adam_object | 1 |
| author | Lustig, Nora |
| author_GND | (DE-588)170027368 |
| author_facet | Lustig, Nora |
| author_role | aut |
| author_sort | Lustig, Nora |
| author_variant | n l nl |
| building | Verbundindex |
| bvnumber | BV044725380 |
| classification_rvk | QL 201 |
| ctrlnum | (OCoLC)1074555727 (DE-599)BVBBV044725380 |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| genre | (DE-588)4143413-4 Aufsatzsammlung gnd-content |
| genre_facet | Aufsatzsammlung |
| id | DE-604.BV044725380 |
| illustrated | Not Illustrated |
| indexdate | 2024-12-20T18:10:01Z |
| institution | BVB |
| isbn | 9780815732204 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-030121558 |
| oclc_num | 1074555727 |
| open_access_boolean | |
| owner | DE-355 DE-BY-UBR |
| owner_facet | DE-355 DE-BY-UBR |
| physical | LXXXI, 818 Seiten |
| publishDate | 2018 |
| publishDateSearch | 2018 |
| publishDateSort | 2018 |
| publisher | Brookings Institution Press |
| record_format | marc |
| spellingShingle | Lustig, Nora Commitment to Equity Handbook Estimating the Impact of Fiscal Policy on Inequality and Poverty Steuer (DE-588)4057399-0 gnd Öffentliche Ausgaben (DE-588)4043136-8 gnd Fiskalpolitik (DE-588)4071234-5 gnd Verteilungsgerechtigkeit (DE-588)4127097-6 gnd |
| subject_GND | (DE-588)4057399-0 (DE-588)4043136-8 (DE-588)4071234-5 (DE-588)4127097-6 (DE-588)4143413-4 |
| title | Commitment to Equity Handbook Estimating the Impact of Fiscal Policy on Inequality and Poverty |
| title_auth | Commitment to Equity Handbook Estimating the Impact of Fiscal Policy on Inequality and Poverty |
| title_exact_search | Commitment to Equity Handbook Estimating the Impact of Fiscal Policy on Inequality and Poverty |
| title_full | Commitment to Equity Handbook Estimating the Impact of Fiscal Policy on Inequality and Poverty Nora Lustig, editor |
| title_fullStr | Commitment to Equity Handbook Estimating the Impact of Fiscal Policy on Inequality and Poverty Nora Lustig, editor |
| title_full_unstemmed | Commitment to Equity Handbook Estimating the Impact of Fiscal Policy on Inequality and Poverty Nora Lustig, editor |
| title_short | Commitment to Equity Handbook |
| title_sort | commitment to equity handbook estimating the impact of fiscal policy on inequality and poverty |
| title_sub | Estimating the Impact of Fiscal Policy on Inequality and Poverty |
| topic | Steuer (DE-588)4057399-0 gnd Öffentliche Ausgaben (DE-588)4043136-8 gnd Fiskalpolitik (DE-588)4071234-5 gnd Verteilungsgerechtigkeit (DE-588)4127097-6 gnd |
| topic_facet | Steuer Öffentliche Ausgaben Fiskalpolitik Verteilungsgerechtigkeit Aufsatzsammlung |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=030121558&sequence=000002&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT lustignora commitmenttoequityhandbookestimatingtheimpactoffiscalpolicyoninequalityandpoverty |