- c. Benchmark: all rural consumption and informal urban consumption (informal markets) is assumed not to pay indirect taxes. VAT and excise taxes are imputed based on the SHCP (2012) decile estimates using this definition of informality.
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- CEPAL. 2010. La hora de la igualdad: brechas por cerrar, caminos por abrir. Santiago, Chile. Centro de Investigación Económica y Presupuestaria (CIEP). 2011. Deducibilidad de colegiaturas. CIEP Ingresos e Impuestos boletÃn. Mexico.
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- d. Indirect tax sensitivity analysis: all consumers are assumed to pay indirect taxes. VAT, excise taxes, and two special taxes on cars (Tenencia, ISAN) are imputed separately based on the SHCP (2012) decile estimates without assuming informality.
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- FIGURE 1: CONCENTRATION COEFFICIENTS OF PUBLIC BENEFITS: NATIONAL, URBAN, RURAL, 2010A Source: Author's estimates using data from ENIGH 2008, 2010, and Cuenta Pública 2008, 2010.
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Komives, Kristin, Todd M. Johnson, Jonathan D. Halpern, Jose Luis Aburto, and John Scott. 2009. Residential Electricity Subsidies in Mexico. Exploring Options for Reform and for Enhancing the Impact on the Poor World Bank Working Paper, Washington, DC.
- Lustig, Nora, Carola Pessino, and John Scott. 2013. The impact of taxes and social spending on inequality and poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An Overview. Public Finance Review, this issue.
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- Scott, John. 2012. Fiscal Policy, Urban-Rural Inequality and Rural Poverty in Mexico. IFAD (International Fund for Agricultural Development) Report. Rome, Italy.
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- Scott, John. 2013. Redistribución de los subsidios a los combustibles en México: Oportunidades de Reforma, Reserach and Policy Report financed by Climate Works Foundation, Grant # 12-0441.
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- Segal, Paul. 2011. El pertóleo es nuestro: the distribution of oil revenues in Mexico. James A. Baker III Institute for Public Policy Working Paper, Houston, TX. The Mexican Programme at Nuffield College Working Paper. Oxford, UK.
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- SEP. 2011. Principales Cifras Ciclo Escolar 2010-2011. Available online at: http://www.dgpp.sep.gob.mx/Estadi/principales_cifras_2010_2011.pdf.
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- SHCP. 2008. Informes sobre la Situación Económica, las Finanzas Públicas y la Deuda Pública: Cuarto Trimestre, 2008. Mexico.
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- SHCP. 2010. Informes sobre la Situación Económica, las Finanzas Públicas y la Deuda Pública: Cuarto Trimestre, 2010. Mexico.
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WORKING PAPER NO. 10 Bucheli, Marisa and Nora Lustig, Máximo Rossi and Florencia Amábile. 2013. Social Spending, Taxes, and Income Redistribution in Uruguay. CEQ Working Paper No. 10, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, REVISED July 2013.
WORKING PAPER NO. 11 Higgins, Sean and Nora Lustig, Julio Ramirez and Billy Swanson. 2013. Social Spending, Taxes and Income Redistribution in Paraguay. CEQ Working Paper No. 11, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, November.
WORKING PAPER NO. 12 Alvaredo, Facundo and Juliana Londoño Vélez. 2013. High Incomes and Personal Taxation in a Developing Economy: Colombia 1993-2010. CEQ Working Paper No. 12, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, March.
WORKING PAPER NO. 13 Lustig, Nora, and Carola Pessino and John Scott. 2013. The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia, Brazil, Mexico, Peru and Uruguay: An Overview. CEQ Working Paper No. 13, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, August.
WORKING PAPER NO. 14 Higgins, Sean and Nora Lustig. 2013. Measuring Impoverishment: An Overlooked Dimension of Fiscal Incidence. CEQ Working Paper No. 14, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, April.
WORKING PAPER NO. 15 Tanzi, Vito. 2013. Tax Reform in Latin America: A long term assessment. CEQ Working Paper No. 15, Center for Inter-American Policy and Research and Department of Economics, Tulane University and InterAmerican Dialogue, April.
WORKING PAPER NO. 16 Higgins, Sean and Nora Lustig, Whitney Ruble and Timothy Smeeding. 2013. Comparing the Incidence of Taxes and Social Spending in Brazil and the United States. CEQ Working Paper No. 16, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, November.
- WORKING PAPER NO. 17 López-Calva, Luis F., Nora Lustig, John Scott y Andrés Castañeda. 2014. Gasto social, redistribución del ingreso y reducción de la pobreza en México: evolución y comparación con Argentina, Brasil y Uruguay. CEQ Working Paper No. 17, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, REVISED March.
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WORKING PAPER NO. 18 English Sauma, Juan Diego Trejos. 2014. Social Public Spending, Taxes, Redistribution of Income, and Poverty in Costa. CEQ Working Paper No. 18, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, January.
WORKING PAPER NO. 18 Spanish Sauma, Juan Diego Trejos. 2014. Gasto público social, impuestos, redistribución del ingreso y pobreza en Costa Rica. CEQ Working Paper No. 18, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, January.
WORKING PAPER NO. 19 Amábile, Florencia, Marisa Bucheli and Máximo Rossi. 2014. Inequality and Poverty in Uruguay by Race: The Impact of Fiscal Policies. CEQ Working Paper No. 19, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, February.
WORKING PAPER NO. 2 Lustig, Nora. 2013. Commitment to Equity: Diagnostic Questionnaire. CEQ Working Paper No. 2, Center for Inter-American Policy and Research and Department of Economics, Tulane University and InterAmerican Dialogue, January.
WORKING PAPER NO. 20 Cabrera, Maynor, Nora Lustig and HilcÃas Morán. 2014. Fiscal Policy, Inequality and the Ethnic Divide in Guatemala. CEQ Working Paper No. 20, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, April 2014. Forthcoming.
WORKING PAPER NO. 21 BurdÃn, Gabriel, Fernando Esponda, and Andrea Vigorito. 2014. Inequality and top incomes in Uruguay: a comparison between household surveys and income tax micro-data. CEQ Working Paper No. 21, Center for InterAmerican Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, May.
- WORKING PAPER NO. 22 Lustig, Nora. 2014. Fiscal policy and ethno-racial inequality in Bolivia, Brazil, Guatemala and Uruguay. CEQ Working Paper No. 22, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue. Forthcoming.
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- WORKING PAPER NO. 23 Lustig, Nora. 2014. Consumption Taxes, Inequality and the Poor. CEQ Working Paper No. 23, Center for InterAmerican Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue. Forthcoming.
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- WORKING PAPER NO. 24 Lustig, Nora and Marcela Melendez. 2014. “The Impact of Taxes and Transfers on Inequality and Poverty in Colombia.†CEQ Working Paper No 24, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue. Forthcoming. http://www.commitmentoequity.org WHAT IS CEQ? The CEQ logo is a stylized graphical representation of a Lorenz curve for a fairly unequal distribution of income (the bottom part of the C, below the diagonal) and a concentration curve for a very progressive transfer (the top part of the C).
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WORKING PAPER NO. 3 Lustig, Nora and George Gray Molina, Sean Higgins, Miguel Jaramillo, Wilson Jiménez, Veronica Paz, Claudiney Pereira, Carola Pessino, John Scott, and Ernesto Yañez. 2012. The Impact of Taxes and Social Spending on Inequality and Poverty in Argentina, Bolivia,Brazil, Mexico and Peru: A Synthesis of Results. CEQ Working Paper No. 3, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, August.
WORKING PAPER NO. 4 Lustig, Nora and Sean Higgins. 2013. Fiscal Incidence, Fiscal Mobility and the Poor: A New Approach. CEQ Working Paper No. 4, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, January.
WORKING PAPER NO. 5 Lustig, Nora and Carola Pessino. 2013. Social Spending and Income Redistribution in Argentina in the 2000s: the Rising Role of Noncontributory Pensions. CEQ Working Paper No. 5, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, REVISED August 2013.
WORKING PAPER NO. 6 Paz Arauco, Verónica, George Gray Molina, Wilson Jiménez Pozo, and Ernesto Yáñez Aguilar. 2013. Explaining Low Redistributive Impact in Bolivia. CEQ Working Paper No. 6, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, REVISED April.
WORKING PAPER NO. 7 Higgins, Sean and Claudiney Pereira. 2013. The Effects of Brazil’s High Taxation and Social Spending on the Distribution of Household Income. CEQ Working Paper No. 7, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, REVISED May 2013.
WORKING PAPER NO. 8 Scott, John. 2013. Redistributive Impact and Efficiency of Mexico’s Fiscal System. CEQ Working Paper No. 8, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, REVISED July 2013.
WORKING PAPER NO. 9 Jaramillo Baanante, Miguel. 2013. The Incidence of Social Spending and Taxes in Peru. CEQ Working Paper No. 9, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue, REVISED May 2013.