CIPR | Center For Inter-American Policy & Research

Tulane University

CEQ Working Paper No 1: Commitment to Equity (CEQ) Handbook


Commitment to Equity Assessment (CEQ): Estimating the incidence of Social Spending, Subsidies and Taxes
Working Paper No. 1

A working document by:
Nora Lustig
Samuel Z. Stone Professor of Latin American Economics, Tulane University and Non-resident Senior Fellow at the Center for Global Development and Inter-American Dialogue
Sean Higgins
Doctoral student of PhD in Economics, Tulane University

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 transfers 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 on taxes and transfers is not included in the household survey. We also describe the indicators that are used to assess the distributive impact, progressivity and effectiveness of social spending, subsidies and taxes. In addition, we present sample Stata code for producing some of the indicators. (For more on CEQ visit www.commitmentoequity.org)

Access the working document here:
Updated September 2013
CEQ Assessment Handbook

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Read Across the Americas Summer Program at the Children's Resource Center

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Join us every first and third Saturday at 10:30 am for a bilingual storytime for kids ages 2 – 10. The program is part of an initiative between Tulane University’s Stone Center for Latin American Studies and the New Orleans Public Library called the Pebbles Center.

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Join us every Wednesday at 10:30 am for a bilingual storytime for kids ages 2 – 10. The program is part of an initiative between Tulane University’s Stone Center for Latin American Studies and the New Orleans Public Library called the Pebbles Center. This summer we will explore the environment and diverse geography of Latin America. Bring your favorite jungle animal and be prepared to learn some Spanish as we embark on an adventure through the Americas. This program provides a reading list of recommended titles for all ages to explore Latin America on your own this summer. If you read all books, you will be eligible for a special award offered during Hispanic Heritage month at the annual Celebración Latina held at the Audubon Zoo.

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