- ____. 2013. “Commitment to Equity Assessment (CEQ): Estimating the Incidence of Social Spending, Subsidies and Taxes. Handbook.†CEQ Working Paper 1 (New Orleans: Center Lustig, WP 54, January 2017 for Inter-American Policy and Research, Department of Economics, Tulane University, and Inter-American Dialogue).
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- ____. 2013. CEQ Master Workbook: Mexico, September 2 (CEQ Institute, Tulane University).
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- ____. 2014. CEQ Master Workbook: Armenia, May 31. (CEQ Institute, Tulane University and the World Bank).
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- ____. 2014. CEQ Master Workbook: Bolivia, September 22 (CEQ Institute, Tulane University).
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- ____. 2014. CEQ Master Workbook: Costa Rica, February (CEQ Institute, Tulane University).
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- ____. 2014. CEQ Master Workbook: Ecuador, November 7 (CEQ Institute, Tulane University).
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- ____. 2014. CEQ Master Workbook: Uruguay, August 18 (CEQ Institute, Tulane University).
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- ____. 2015. “Fiscal Incidence in Ghana.†CEQ Working Paper 35 (Center for InterAmerican Policy and Research, Tulane University, Ithaca College, University of Ghana and the World Bank).
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- ____. 2015. “The Redistributive Impact of Government Spending on Education and Health: Evidence from 13 Developing Countries in the Commitment to Equity Project,†in Inequality and Fiscal Policy, edited by Sanjeev Gupta, Michael Keen, Benedict J. Clements and Ruud A. de Mooij (Washington: International Monetary Fund).
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- ____. 2015. CEQ Master Workbook: Georgia, December 31 (CEQ Institute, Tulane University and the World Bank).
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- ____. 2015. CEQ Master Workbook: Nicaragua, October 14. (CEQ Institute, Tulane University, Instituto Centroamericano de Estudios Fiscales and International).
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- ____. 2015. CEQ Master Workbook: Tunisia, October 1 (CEQ Institute, Tulane University and African Development Bank).
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- ____. 2016. CEQ Master Workbook: Argentina, February 29 (CEQ Institute, Tulane University).
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- ____. 2016. CEQ Master Workbook: Dominican Republic, August 4 (CEQ Institute, Tulane University and the World Bank).
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- ____. 2016. CEQ Master Workbook: Iran, June 16. (CEQ Institute, Tulane University and Economic Research Forum).
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- ____. 2016. CEQ Master Workbook: Tanzania, June 1 (CEQ Institute, Tulane University).
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- ____. “The Effects of Brazil’s Taxation and Social Spending on the Distribution of Household Income,†in “The Redistributive Impact of Taxes and Social Spending in Latin America,†edited by Nora Lustig, Carola Pessino and John Scott, special issue, Public Finance Review 42, 3 (2014) pp. 346–67.
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- ____. “The Incidence of Social Spending and Taxes in Peru,†in “The Redistributive Impact of Taxes and Social Spending in Latin America,†edited by Nora Lustig, Carola Pessino and John Scott, special issue, Public Finance Review 42, no.3 (2014) pp. 391-412.
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- ____., 1994. “The Rise of Social Spending, 1880-1930,†Explorations in Economic History, 31, no. 1 (Elsevier) pp 1-37.
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- “Explaining Low Redistributive Impact in Bolivia,†in The Redistributive Impact of Taxes and Social Spending in Latin America, edited by Nora Lustig, Carola Pessino and John Scott, special issue, Public Finance Review 42, no 3 (2014) pp. 326-345.
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Atkinson, Anthony B. 2015. Inequality. What Can Be Done? (Harvard University Press).
- Beneke, Margarita, Nora Lustig and Jose Andres Oliva. 2017. “The Impact of Taxes and Social Spending on Inequality and Poverty in El Salvador.†Chapter 13 in Commitment to Equity Handbook. A Guide to Estimating the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora Lustig (Brookings Institution Press.
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Bucheli, Marisa, Nora Lustig, Maximo Rossi and Florencia Amabile. 2014. “Social Spending, Taxes and Income Redistribution in Uruguay,†in “The Redistributive Impact of Taxes and Social Spending in Latin America,†edited by Nora Lustig, Carola Pessino and John Scott, special issue, Public Finance Review 42, no. 3 (2014) pp.413-433.
- Cabrera, Maynor and HilcÃas E. Morán. 2015. CEQ Master Workbook: Guatemala, May 6 (CEQ Institute, Tulane University, Instituto Centroamericano de Estudios Fiscales and International Fund for Agricultural Development).
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Cabrera, Maynor, Nora Lustig and HilcÃas E. Morán. 2015. “Fiscal Policy, Inequality and the Ethnic Divide in Guatemala.†World Development 76 (C), pp. 263–279. Cancho, Cesar and Elena Bondarenko. Forthcoming. “The Distributional Impact of Fiscal Policy in Georgia, in: The Distributional Impact of Fiscal Policy: Experience from Developing Countries, edited by Gabriela Inchauste and Nora Lustig (Washington: World Bank).
- Castañeda, Ricardo and Ilya Espino. 2015. CEQ Master Workbook: Honduras, August 18 (CEQ Institute, Tulane University, Instituto Centroamericano de Estudios Fiscales and International Fund for Agricultural Development).
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Duclos, Jean-Yves and Abdelkrim Araar, 2006. Poverty and Equity: Measurement, Policy and Estimation with DAD. Economic Studies in Inequality, Social Exclusion and Well-being 2 (New York: Springer, IDRC).
Enami, Ali, Nora Lustig and Alireza Taqdiri. 2016. “Fiscal Policy, Inequality and Poverty in Iran: Assessing the Impact and Effectiveness of Taxes and Transfers.†CEQ Working Paper 48 (Commitment to Equity Institute, Tulane University).
Enami, Ali. 2017. “Measuring the Redistributive Impact of Taxes and Transfers in the Presence of Reranking.†Chapter 3 in “Commitment to Equity Handbook. A Guide to Estimating the Impact of Fiscal Policy on Inequality and Povertyâ€, edited by Nora Lustig (Brookings Institution Press).
- EUROMOD, “Statistics on Distribution and Decomposition of Disposable Income,†(http://euromod.ac.uk/using-euromod/statistics) using EUROMOD version no. G3.0+ Ferreira, Francisco H. G., Julian Messina, Jamele Rigolini, Luis Felipe Lopez-Calva, Maria Ana Lugo and Renos Vakis. 2012. Economic Mobility and the Rise of the Latin American Middle Class. (Washington: World Bank). Harker, Arturo, Nora Lustig, Valentina Martinez and Marcela Melendez. Forthcoming. “The Impact of Taxes and Transfers on Inequality and Poverty in Colombia.†CEQ Working Paper 24 (CEQ Institute, Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue).
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- Higgins, Sean and Claudiney Pereira. 2016. CEQ Master Workbook: Brazil, January 4 (CEQ Institute, Tulane University).
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- Higgins, Sean and Nora Lustig. 2017. “Allocating Taxes and Transfers, Constructing Income Concepts, and Completing Sections A, B, and C of CEQ Master Workbook.†Chapter 5 in Commitment to Equity Handbook. A Guide to Estimating the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora Lustig (Brookings Institution Press).
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Higgins, Sean, Nora Lustig, Whitney Ruble and Timothy M. Smeeding. 2016. “Comparing the Incidence of Taxes and Social Spending in Brazil and the United States.†Review of Income and Wealth 62, pp.S22-46. Hill, Ruth, Gabriela Inchauste, Nora Lustig, Eyasu Tsehaye and Tassew Woldehanna. Forthcoming. “A Fiscal Incidence Analysis for Ethiopia,†in: The Distributional Impact of Fiscal Policy: Experience from Developing Countries, edited by Gabriela Inchauste and Nora Lustig (Washington: World Bank).
- Higgins, Sean. 2017. “Producing Indicators and Results, and Completing Sections D and E of CEQ Master Workbook using the CEQ Stata Package.†Chapter 7 in Commitment to Equity Handbook. A Guide to Estimating the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora Lustig (Brookings Institution Press).
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- Hill, Ruth, Eyasu Tsehaye and Tassew Woldehanna. 2014. CEQ Master Workbook: Ethiopia, September 28 (CEQ Institute, Tulane University and the World Bank). Inchauste, Gabriela and Nora Lustig, editors. Forthcoming. The Distributional Impact of Fiscal Policy. Evidence from Developing Countries. (Washington: World Bank) Inchauste, Gabriela, Nora Lustig, Mashekwa Maboshe, Catriona Purfield and Ingrid Woolard. Forthcoming. “The Distributional Impact of Fiscal Policy in South Africa,†in The Distributional Impact of Fiscal Policy: Experience from Developing Countries, edited by Gabriela Inchauste and Nora Lustig. (Washington: World Bank).
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- Jaramillo, Miguel. 2015. CEQ Master Workbook: Peru, August 7 (CEQ Institute, Tulane University).
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- Jellema, Jon, Astrid Haas, Nora Lustig and Sebastian Wolf. 2017. “The Impact of Taxes, Transfers, and Subsidies on Inequality and Poverty in Uganda.†Chapter 16 in Nora Lustig (editor) Commitment to Equity Handbook. A Guide to Estimating the Impact of Fiscal Policy on Inequality and Poverty, Brookings Institution Press.
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- López-Calva, Luis Felipe and Eduardo Ortiz-Juarez. 2014. “A Vulnerability Approach to the Definition of the Middle Class,†Journal of Economic Inequality 12, 1, pp. 23-47. Lopez-Calva, Luis Felipe, Nora Lustig, Mikhail Matytsin and Daria Popova. Forthcoming. “Who Benefits from Fiscal Redistribution in Russia?,†in The Distributional Impact of Fiscal Policy: Experience from Developing Countries, edited by Gabriela Inchauste and Nora Lustig. (Washington: World Bank). Lustig, Nora, editor. Forthcoming. Commitment to Equity Handbook. A Guide to Estimating the Impact of Fiscal Policy on Inequality and Poverty, Brookings Institution and Tulane University.
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Lindert, Peter H. 2004. Growing Public. Social Spending and Economic Growth since the Eighteenth Century. Volumes I and II. Cambridge, U.K.: Cambridge University Press.
- Llerena Pinto, Freddy Paul, MarÃa Cristhina Llerena Pinto, Roberto Carlos Saá Daza and MarÃa Andrea Llerena Pinto. 2015. “Social Spending, Taxes and Income Redistribution in Ecuador.†CEQ Working Paper 28 (Center for Inter-American Policy and Research and Department of Economics, Tulane University and Inter-American Dialogue).
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- Lustig, Nora and Sean Higgins. 2017. “The CEQ Assessment: Measuring the Impact of Fiscal Policy on Inequality and Poverty.†Chapter 1 in Commitment to Equity Handbook. A Guide to Estimating the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora Lustig (Brookings Institution Press).
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- Lustig, Nora, Carola Pessino and John Scott, editors. 2014. “The Redistributive Impact of Taxes and Social Spending in Latin America.†Special Issue. Public Finance Review 42, no 3.
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Lustig, WP 54, January 2017 Enami, Ali, Nora Lustig and Rodrigo Aranda. 2017. “Analytical Foundations: Measuring the Redistributive Impact of Taxes and Transfers.†Chapter 2 in Commitment to Equity Handbook. A Guide to Estimating the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora Lustig (Brookings Institution Press).
- Lustig, WP 54, January 2017 Pechman, Joseph A. 1985. Who Paid the Taxes, 1966–1985. (Washingon: Brookings Institution).
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- Lustig, WP 54, January 2017 Stiglitz, Joseph E. 2012. The Price of Inequality. (New York: W. W. Norton and Company). Younger, Stephen D. and Artsvi Khachatryan. Forthcoming. “Fiscal Incidence in Armenia,†in The Distributional Impact of Fiscal Policy: Experience from Developing Countries, edited by Gabriela Inchauste and Nora Lustig. (Washington: World Bank).
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- Malytsin, Mikhail and Daria Popova. 2016. CEQ Master Workbook: Russia, March 17 (CEQ Institute, Tulane University and the World Bank). MartÃnez-Aguilar, Sandra, Alan Fuchs and Eduardo Ortiz-Juarez. Forthcoming. “The Impact of Fiscal Policy on Inequality and Poverty in Chile.†CEQ Working Paper 46 (CEQ Institute, Tulane University and World Bank).
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- MartÃnez-Aguilar, Sandra and Eduardo Ortiz-Juarez. 2016. CEQ Master Workbook: Chile, in progress (CEQ Institute, Tulane University and the World Bank).
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- Martinez-Vazquez, Jorge. 2008. “The Impact of Budgets on the Poor: Tax and Expenditure Benefit Incidence Analysis,†in Public Finance for Poverty Reduction: Concepts and Case Studies from Africa and Latin America, edited by Blanca Moreno-Dodson and Quentin Wodon (Washington: World Bank).
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Meltzer, Allan H. and Scott F. Richards. 1981. “A rational theory of the size of government.†Journal of Political Economy 89, no. 5, pp. 914-927.
- Musgrave, Richard A. 1959. The Theory of Public Finance. (New York: McGraw-Hill).
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- OECD. 2011. “Changes in Redistribution in OECD Countries Over Two Decades,†in Divided We Stand. Why Inequality Keeps Rising. OECD Publishing, pp. 261-307 http://dx.doi.org/10.1787/9789264119536-en Paz Arauco, Veronica, George Gray-Molina, Wilson Jimenez and Ernesto Yañez.
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Rossignolo, Dario. 2017. “Taxes, Expenditures, Poverty, and Income Distribution in Argentina.†Chapter 11 in Commitment to Equity Handbook. A Guide to Estimating the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora Lustig (Brookings Institution Press).
- Sahn, David E. and Stephen D. Younger. 2000. “Expenditure Incidence in Africa: Microeconomic Evidence.†Fiscal Studies 21, no. 3, pp. 329-347.
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Scott, John. “Redistributive Impact and Efficiency of Mexico’s Fiscal System,†in “The Redistributive Impact of Taxes and Social Spending in Latin Americaâ€, edited by Nora Lustig, Carola Pessino, John Scott, special issue, Public Finance Review 42, no.3 (2014), pp.368390.
Shimeles, Abebe, Ahmed Moummi, Nizar Jouini and Nora Lustig. 2017. “Fiscal Incidence and Poverty Reduction: Evidence from Tunisia.†Chapter 15 in Commitment to Equity Handbook. A Guide to Estimating the Impact of Fiscal Policy on Inequality and Poverty, edited by Nora Lustig (Brookings Institution Press).
- Younger, Stephen D., Eric Osei-Assibey and Felix Oppong. 2016. CEQ Master Workbook: Ghana, February 10 (CEQ Institute, Tulane University).
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- Younger, Stephen D., Flora Myamba and Kenneth Mdadila. 2016. “Fiscal Incidence in Tanzania.†CEQ Working Paper 36 (Center for Inter-American Policy and Research, Tulane University Ithaca College and REPOA).
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