Commitment to Equity Handbook

Estimating the Impact of Fiscal Policy on Inequality and Poverty
Herausgeber: Lustig, Nora

• Broschiertes Buch

Produktbeschreibung

This unique manual provides policymakers, social planners, and economists with salient aspects of fiscal redistribution theory, a step-by-step guide to applying fiscal incidence analysis including the required software, a variety of country studies to illustrate, and data on fiscal redistribution for a large number of countries around the world.

---

Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.

Produktdetails

• Verlag: Rowman & Littlefield Publishers
• 2nd edition
• Seitenzahl: 1438
• Erscheinungstermin: 1. Mai 2023
• Englisch
• Abmessung: 254mm x 182mm x 62mm
• Gewicht: 2654g
• ISBN-13: 9780815740469
• ISBN-10: 0815740468
• Artikelnr.: 67405357

Autorenporträt

Edited by Nora Lustig

Inhaltsangabe

VOLUME 1
List of Illustrations
Foreword
François Bourguignon
Acknowledgments
CEQ Handbook
Nora Lustig
Abstracts
Introduction
1 About Volume 1: Fiscal Incidence Analysis: Methodology, Implementation,
and Applications
2 The Relevance of Fiscal Incidence Analysis in Today's World
3 Fiscal Incidence in Practice: The Commitment to Equity (CEQ) Assessment
4 Main Messages
5 Organization of Volume 1
6 Implementing a CEQ Assessment: How to Use Volume 1
7 CEQ Assessment: Data Requirements
8 About Volume 2: Methodological Frontiers in Fiscal Incidence Analysis
9 About the CEQ Institute
10 About the CEQ Data Center on Fiscal Redistribution
VOLUME 2
List of Illustrations
Abstracts
Alternative Methods to Value Transfers in Kind:
Health, Education, and Infrastructure
Chapter 1: The Effect of Government Health Expenditure on Income
Distribution: A Comparison of Valuation Methods in Ghana
by Jeremy Barofsky and Stephen D. Younger
Introduction
1 What's Wrong with the Cost of Provision?
2 Using Healthcare Consumers' Choices to Estimate the Compensating
Variation for Public Healthcare Expenditures
3 The Health Outcomes Approach
4 Summary: Choosing among the Options
5 Insurance Value of Financial Risk Reduction
6 Conclusion
Appendix 1A
1 Using the Spectrum Policy Models Software
2 Financial Risk Protection with Consumption Floor Proportional to Income
3 Concentration Curves by Valuation Method
4 Using Willingness and Ability to Pay by Matching Publicly Funded Health
Services to Private Health Services
5 Data and Do-Files for Replication
Chapter 2: The Market Value of Public Education: A Comparison of
Three Valuation Methods
by Sergei Soares
Introduction
1 First Method: Schooling Is Worth What It Costs the State to Provide It
2 Second Method: Schooling Is Worth What the Labor Market Says It Is Worth
3 Third Method: Schooling Is Worth What the Private Education Market Says
It Is Worth
4 Comparison of Results
5 Conclusion
Chapter 3: Redistribution through Education: Assessing the Long-Term
Impact of Public Spending
by Sergio Urzua
Introduction
1 The Conceptual Framework
2 The Value of Public Education Spending to Its Beneficiaries
3 Chile and Ghana: Differences and Similarities 77
4 Empirical Analysis
5 Conclusions 105
Appendix 3A Dynamic Fiscal Incidence of Public Spending
in Education 111
1 The Recursive Problem
2 Intertemporal Fiscal Incidence Analysis
Appendix 3B Instrumental Variable
Chapter 4: The Market Value of Owner-Occupied Housing and Public
Infrastructure Services
by Sergei Soares
Introduction
1 Literature
2 Methodology
3 Imputing Rents and Public Infrastructure Services for 2015
4 Comparisons with 2005 and 1995
5 Conclusions
Fiscal Incidence of Corporate Taxes
Chapter 5: Taxes, Transfers, and Income Distribution in Chile:
Incorporating Undistributed Profits
by Bernardo Candia and Eduardo Engel
Introduction
1 Tax Regime and Social Spending in Chile
2 Data, Methodology, and Assumptions
3 Results
4 Marginal Contribution and Shapley Value
5 Distributive Effects of the 2014 Tax Reform
6 Conclusions
Redistributive Impact of Contributory Pensions
Chapter 6: The Within-System Redistribution of Contributory Pension
Systems: A Conceptual Framework and Empirical Method of Estimation
by Carlos Grushka
Introduction
1 Are Pension Systems Tax-Transfers or Deferred Wages Schemes?
2 Redistribution, Neutrality, and Actuarial Fairness
3 Social Security Pensions in Argentina
4 How Redistribution Works for Social Security Pensions in Argentina
5 An Alternative Methodological Framework
6 Conclusion
Fiscal Redistribution and Sustainability
Chapter 7: Intertemporal Sustainability of Fiscal Redistribution: A
Methodological Framework
by Jose Maria Fanelli
Introduction
1 Income Concepts, Fiscal Redistributions, and Sustainability
2 Fiscal Redistributions, Demography, and Wealth Constraints
3 Fiscal Redistributions and Income Strata
4 Concluding Remarks
Appendix 7A Pensions as Deferred Income
1 Income Strata and Deferred Income
2 Private Wealth and Forced Savings
3 Demography and Wealth
Appendix 7B Nomenclature
Chapter 8: Fiscal Redistribution, Sustainability, and Demography in Latin
America
by Ramiro Albrieu and Jose Maria Fanelli
Introduction
1 Fiscal Policy and Redistribution Outcomes
2 Fiscal Redistributions and Debt Sustainability
3 The Future Sustainability of Fiscal Policy in Aging Societies
4 Conclusion
Political Economy of Redistribution
Chapter 9: On the Political Economy of Redistribution and Provision of
Public Goods
by Stefano Barbieri and Koray Caglayan
Introduction
1 The Meltzer and Richard (1981) Pure Redistribution Model
2 Assumptions of Linear Tax Rates and the Importance of Public Provision
3 The Provision of Public Goods Using a Median Voter Framework
4 Extension to Nonlinear Tax Schemes
5 The Provision of Public Goods Financed with a Flat Tax with Exemptions
6 Taxation and Redistribution Models without Functional Form Assumptions
7 Conclusion
Appendix 9A Technical Derivations of the Meltzer and Richard (1981) Model
1 Response of Consumption to Government Transfers
2 Response of Pretax Income to Productivity
Appendix 9B Technical Derivations of Lambert (2001)
About the Authors
Index