The Commitment to Equity Tool for Promong Jusce in Government Budgets · 2019-11-07 · CEQ...

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)

2


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


• 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

4

5

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

6

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?

7

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)


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)


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)


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)


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)


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?

21

Advantages and Challenges

• Advantages•  Evidence-basedapproachonwhobearstheburdenoftaxesandwhoreceivesthebenefits(governmentbudget)•  Govs.OfIndonesiaandParaguayusetoolaspartofannualbudget

•  Evidence-basedapproachonwhowouldbenegaBvelyaffected/benefitedbytaxandspendingreforms•  CEQworkingwithIMFtoassessimpactofincreasingVAT/reducingsubsidies,andhowbesttocompensatethepoor

• Challenges•  InformaBonandskill-intensiveexercises

Thankyou!

23

1. Argen3na (2012-13; I): Rossignolo, Dario. 2018. “Taxes, Expenditures, Poverty, and Income DistribuBon in ArgenBna.” InCommitmenttoEquityHandbook.Es7ma7ngtheImpactofFiscalPolicyonInequalityandPoverty,editedbyNoraLusBg(BrookingsInsBtuBonPressandCEQInsBtute,TulaneUniversity)

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)

Younger,StephenD.andArtsviKhachatryan.2014.“CEQMasterWorkbook:Armenia.Version:May31,2014."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversityandtheWorldBank)

3. Bolivia (2009; I): Paz Arauco, Veronica, George Gray-Molina, Wilson Jimenez and Ernesto Yañez. 2014a.“ExplainingLowRedistribuBveImpactinBolivia."InTheRedistribu7veImpactofTaxesandSocialSpendinginLa7nAmerica,editedby Nora LusBg, Carola Pessino and John Scog, Special Issue, Public Finance Review 42, no 3, pp. 326-345.DOI:10.1177/1091142113496133

PazArauco,Veronica,GeorgeGray-Molina,Wilson Jimenez andErnesto Yañez. 2014b. “CEQMasterWorkbook:Bolivia. Version:September22,2014."CEQDataCenteronFiscalRedistribuBon(CEQInsBtute,TulaneUniversity)

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)

5. Chile (2013, I): MarBnez- Aguilar, Sandra, Alan Fuchs, Eduardo OrBz-Juarez and Giselle del Carmen. 2018.“TheImpactofFiscalPolicyonInequalityandPovertyinChile.”InCommitmenttoEquityHandbook.Es7ma7ngtheImpactofFiscalPolicyonInequalityandPoverty,editedbyNoraLusBg(BrookingsInsBtuBonPressandCEQInsBtute,TulaneUniversity)

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)

24

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)

25


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


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)

27


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)

28



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)

29

References:•  Enami,Ali.2018.“MeasuringtheEffecBvenessofTaxesandTransfersinFighBngInequalityandPoverty."InCommitmentto

EquityHandbook.Es7ma7ngtheImpactofFiscalPolicyonInequalityandPoverty,editedbyNoraLusBg(BrookingsInsBtuBonPressandCEQInsBtute,TulaneUniversity).

•  E n a m i , A l i , N o r a L u s B g a n d R o d r i g o A r a n d a . 2 0 1 8 . “AnalyBc FoundaBons:Measuring theRedistribuBve Impactof Taxes andTransfers.” InCommitment to EquityHandbook.Es7ma7ngthe ImpactofFiscalPolicyon InequalityandPoverty,editedbyNoraLusBg(Brookings InsBtuBonPressandCEQInsBtute,TulaneUniversity).

•  Engel, Eduardo M., Alexander Galetovic and Claudio E. Raddatz. 1999. “Taxes and income distribuBon in Chile: someunpleasantredistribuBvearithmeBc."JournalofDevelopmentEconomics,59(1),pp.155-192

•  H i g g i n s , S e a n a n d N o r a L u s B g . 2 0 1 8 . “AllocaBng Taxes and Transfers, ConstrucBng Income Concepts, and CompleBng SecBons A, B, and C of CEQ MasterWorkbook.”InCommitmenttoEquityHandbook.Es7ma7ngtheImpactofFiscalPolicyonInequalityandPoverty,editedbyNoraLusBg(BrookingsInsBtuBonPressandCEQInsBtute,TulaneUniversity)

•  Higgins, Sean and Nora LusBg. 2016. “Can a Poverty-Reducing and Progressive Tax and Transfer System Hurt the Poor?”JournalofDevelopmentEconomics

•  Lambert,Peter.2001.TheDistribu7onandRedistribu7onofIncome,3rded(ManchesterUniversityPress)

•  Lindert,PeterH.2004.2004.GrowingPublic.SocialSpendingandEconomicGrowthsincetheEighteenthCentury.VolumesIandII.Cambridge,U.K.:CambridgeUniversityPress

•  LusBg, Nora. 2015. “The RedistribuBve Impact of Government Spending on EducaBon and Health: Evidence from 13DevelopingCountriesintheCommitmenttoEquityProject.”Chapter16inGupta,Sanjeev,MichaelKeen,BenedictClementsandRuuddeMooij,editors,InequalityandFiscalPolicy,Washington:InternaBonalMonetaryFund,2015

•  _________.2016.“InequalityandFiscalRedistribuBoninMiddleIncomeCountries:Brazil,Chile,Colombia,Indonesia,Mexico,PeruandSouthAfrica.”JournalofGlobaliza7onandDevelopment7,no.1,pp.17-60.DOI:10.1515/jgd-2016-0015

30

References:•  _ _ _ _ _ _ _ _ _ _ _ . 2 0 1 7

.“ElimpactodelsistematributarioyelgastosocialenladistribuciondelingresoylapobrezaenAmericaLaBna.”ElTrimestreEconomico,no.335,pp.493-568

•  ________. 2018. “Fiscal Policy, Income RedistribuBon and Poverty ReducBon in Low and Middle Income Countries,” InCommitment to Equity Handbook. Es7ma7ng the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora LusBg(BrookingsInsBtuBonPressandCEQInsBtute,TulaneUniversity)

•  O'Higgins,MichaelandPatriciaRuggles.1981.“TheDistribuBonofPublicExpendituresandTaxesamongHouseholds intheUnitedKingdom."ReviewofIncomeandWealth27,no.3,pp.298-326

•  Ruggles, Patricia and Michael O'Higgins. 1981. “The DistribuBon of Public Expenditure among Households in the UnitedStates."ReviewofIncomeandWealth27,no.2,pp.137-164

31

The Commitment to Equity Tool for Promong Jusce in Government Budgets · 2019-11-07 · CEQ...

Documents

Transcript of The Commitment to Equity Tool for Promong Jusce in Government Budgets · 2019-11-07 · CEQ...