Commitment to equity handbook: Estimating the impact of fiscal policy on inequality and poverty by Nora Lustig published by Brookings Institution Press (2018).
“Since the pioneering fiscal incidence analy sis developed by Charles Stauffacher (1941)1 for the United States in the 1930s and Tibor Barna (1945)2 for the United Kingdom in 1937, the quality and richness of data have improved considerably; indicators for mea sur ing income in equality, poverty, and the incidence of re distribution instruments have become more rigorous; and standard practices for evaluating redistribution in developed countries have emerged. The public interest for the issue of re distribution has recently been revived by the observed increase in disposable income in equality in numerous countries. Comparative data on re distribution are now regularly published in Organisation for Economic Cooperation and Development (OECD) reports,3 and house hold survey– based micro simulation models, pioneered by Guy Orcutt at the Brookings Institution in the late 1950s4 and now available in most highincome countries, enable analysts to evaluate the potential impact of each of the many re distribution instruments available to governments…”
