
Morocco, South Africa, Cameroon and Kenya have been selected to participate in the research, analysis, and policy-prescription program which will significantly enhance the evidence base for efficient and thoughtful redistributive fiscal policy that protects poor and vulnerable households from further impoverishment. Each of these countries will also be able to learn from and in some cases incorporate the successful programmatic experiences from the others and the work program that the AFD-CEQ partnership encompasses will promote skill transfer to, and capacity building in, these same countries.
This project is part of the first phase of the Research Facility on Inequalities, coordinated by AFD and funded by the European Commission's Directorate-General for International Partnerships over the 2017-2020 period. The first phase of the Facility has led to the conduct of 22 research projects and the publication of around 100 research papers and policy briefs.
The delivery of the CEQ Assessments, which are the centerpiece of the AFD-CEQ Institute partnership, accomplish two major objectives simultaneously. The implementation of CEQ Assessments will build an empirical evidence base (country by country) of the redistributive and poverty-reduction impact of fiscal policy broadly as well as of individual fiscal elements (revenues or expenditures). The implementation of CEQ Assessments together with local research teams will complete a knowledge and skill transfer to researchers and policy officers who will remain close to the ongoing policy debate for and policy-making bodies who benefit from having this information at their disposal. The AFD-CEQ Institute partnership therefore leaves in place the basic human infrastructure necessary for additional fiscal incidence analysis, including forward-looking policy simulation.
The CEQ Assessment is a comprehensive and rigorous tax and benefit incidence analysis which enables to have an active engagement with the policy community.
The CEQ Assessment is designed to address the following four questions:
- How much income redistribution and poverty reduction is being accomplished through fiscal policy?
- How equalizing and pro-poor are specifics taxes and government spending?
- How effective are taxes and government spending in reducing inequality and poverty?
- What is the impact of fiscal reforms that change the size and/or progressivity of a particular tax or benefit?
In order to address these questions, experts from the CEQ working along with AFD researchers and local researchers teams will implement the CEQ methodology in Morocco, South Africa, Cameroon and Kenya. Once done, the objective is to mainstream the use of CEQ Assessments by reaching out to the policy community through partnerships and policy forums; and, to disseminate findings through an active communication and advocacy program undertaken in conjunction with key partners in the research, philanthropic and social activist communities.
You may find the fiscal incidence analysis reports here:
- Fiscal incidence, inequality and poverty in Kenya: a CEQ assessment
- The impact of taxes and transfers on poverty and income distribution in South Africa 2014/2015
- Les effets de la politique budgétaire sur la pauvreté et les inégalités au Maroc (in French)
You may find the policy briefs here:

This project is carried out with the support of the European Union
The content of this project information sheet falls under the sole responsibility of the AFD and does not necessarily reflect the opinions of the European Union.
-
on the same region
-
on the same topic