Search Results - World Development (journal)

Commitment to Equity Handbook : Estimating the Impact of Fiscal Policy on Inequality and Poverty /

Table of Contents: “…The Case of Adding a Tax and a Transfer / Ali Enami -- 5.The Effect of a Marginal Change in One Tax or Transfer on the Equalizing (Unequalizing) Effect of a Whole System / Ali Enami -- 5.1.The Case of a Marginal Change in a Tax / Ali Enami -- 5.2.The Case of a Marginal Change in a Transfer / Ali Enami -- 6.Lambert's Conundrum Revisited / Ali Enami -- ch. 4 Can a Poverty-Reducing and Progressive Tax and Transfer System Hurt the Poor? (reproduced from Journal of Development Economics) / Ali Enami -- Abstract / Nora Lustig / Sean Higgins -- 1.Introduction / Nora Lustig / Sean Higgins -- 2.The Problems with Conventional Measures / Nora Lustig / Sean Higgins -- 2.1.Poverty Measures / Nora Lustig / Sean Higgins -- 2.2.Horizontal Equity and Progressivity / Nora Lustig / Sean Higgins -- 2.3.Real-World Examples / Nora Lustig / Sean Higgins -- 3.Measures of Fiscal Impoverishment / Nora Lustig / Sean Higgins -- 3.1.Axioms / Nora Lustig / Sean Higgins -- 3.2.An Axiomatic Measure of Fiscal Impoverishment / Nora Lustig / Sean Higgins -- 3.3.Fiscal Impoverishment Dominance Criteria / Nora Lustig / Sean Higgins -- 4.Fiscal Gains of the Poor / Nora Lustig / Sean Higgins -- 4.1.An Axiomatic Measure of Fiscal Gains of the Poor / Nora Lustig / Sean Higgins -- 4.2.Decomposition of the Difference between Pre-Fisc and Post-Fisc Poverty / Nora Lustig / Sean Higgins -- 5.Illustration / Nora Lustig / Sean Higgins -- 5.1.Results for Seventeen Developing Countries / Nora Lustig / Sean Higgins -- 5.2.Results for a Range of Poverty Lines in Brazil / Nora Lustig / Sean Higgins -- 6.Conclusions / Nora Lustig / Sean Higgins -- Acknowledgments / Nora Lustig / Sean Higgins -- Appendix 4A / Nora Lustig / Sean Higgins -- A.1.FI Axioms / Nora Lustig / Sean Higgins -- A.2.FGP Axioms / Nora Lustig / Sean Higgins -- A.3.Proofs / Nora Lustig / Sean Higgins -- ch. 5 Measuring the Effectiveness of Taxes and Transfers in Fighting Inequality and Poverty / Sean Higgins / Nora Lustig -- 1.Notation / Ali Enami -- 2.New CEQ Effectiveness Indicators / Ali Enami -- 2.1.Shortcomings of the 2013 Effectiveness Indicator / Ali Enami -- 2.2.Impact and Spending Effectiveness Indicators / Ali Enami -- 2.2.1.Impact Effectiveness / Ali Enami -- 2.2.2.Spending Effectiveness / Ali Enami -- 2.3.Fiscal Impoverishment and Gains Effectiveness Indicators / Ali Enami -- 3.Conclusion / Ali Enami -- ch. 6 Allocating Taxes and Transfers and Constructing Income Concepts: Completing Sections A, B, and C of the CEQ Master Workbook / Ali Enami -- 1.The CEQ Master Workbook / Sean Higgins / Nora Lustig -- 1.1.The Microdata: Description of the Household Survey and Data Harmonization Assumptions / Sean Higgins / Nora Lustig -- 1.1.1.Definition of Household / Sean Higgins / Nora Lustig -- 1.1.2.Unit of Analysis / Sean Higgins / Nora Lustig -- 1.1.3.Missing or Zero Incomes / Sean Higgins / Nora Lustig -- 1.1.4.Top Coding / Sean Higgins / Nora Lustig -- 1.1.5.Outliers and Extreme Values / Sean Higgins / Nora Lustig -- 1.1.6.Under-Reporting and Top Incomes / Sean Higgins / Nora Lustig -- 1.1.7.Adult Equivalence and Economies of Scale / Sean Higgins / Nora Lustig -- 1.1.8.Spatial Price Adjustments / Sean Higgins / Nora Lustig -- 1.1.9.Expressing Values in Annual Terms / Sean Higgins / Nora Lustig -- 1.2.Data on Fiscal Systems / Sean Higgins / Nora Lustig -- 2.Income Concepts: Definitions / Sean Higgins / Nora Lustig -- 3.Constructing Income Concepts: The Art of Allocating Taxes and Transfers / Sean Higgins / Nora Lustig -- 3.1.Methods / Sean Higgins / Nora Lustig -- 3.1.1.Direct Identification / Sean Higgins / Nora Lustig -- 3.1.2.Inference / Sean Higgins / Nora Lustig -- 3.1.3.Imputation / Sean Higgins / Nora Lustig -- 3.1.4.Simulation / Sean Higgins / Nora Lustig -- 3.1.5.Prediction / Sean Higgins / Nora Lustig -- 3.1.6.Alternate Survey / Sean Higgins / Nora Lustig -- 3.1.7.Secondary Sources / Sean Higgins / Nora Lustig -- 3.2.Constructing Market Income and Market Income plus Pensions / Sean Higgins / Nora Lustig -- 3.2.1.Grossing Up / Sean Higgins / Nora Lustig -- 3.2.2.Negative Farm, Business, and Self-Employed Incomes / Sean Higgins / Nora Lustig -- 3.2.3.Imputed Rent for Owner-Occupied Housing / Sean Higgins / Nora Lustig -- 3.2.4.Value of Production for Own Consumption / Sean Higgins / Nora Lustig -- 3.3.Constructing Gross Income / Sean Higgins / Nora Lustig -- 3.4.Constructing Taxable Income / Sean Higgins / Nora Lustig…”
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