Abstract
This handbook presents a step-by-step guide to applying the incidence analysis used in the multi-country Commitment to Equity Project (CEQ). We define the pre- and post-net transfer income concepts, discuss the methodological assumptions used to construct them, explain how taxes, subsidies and transfers should be allocated at the household level, and suggest what to do when the information of taxes and transfers is not included in the household survey. We also describe the indicator that are used to assess the distributive impact, progressivity and effectiveness of social spending, subsidies and taxes. In addition, we present a sample Stata code for producing some of the indicators.
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