This project undertakes a series of tax and expenditure benefit incidence exercises in partnership with the Commitment to Equity (CEQ) Institute. Studies using the CEQ methodology have been completed in a wide array of low and middle-income countries in all regions of the world and have been shown to be excellent tools to for policy engagement over poverty and inequality.

As explained on the CEQ website:

"The CEQ Assessment provides the first comprehensive analysis of how taxes and social spending (including indirect subsidies and taxes, and education and health expenditures) affect income inequality and poverty in a country. The assessments are comparable across countries and over time. The country-level studies examine the distributional effects of individual programs and policy measures—and the net effect of each country's mix of policies and programs. The results will give policy makers, multilateral institutions, and nongovernmental groups the data and analysis necessary to determine what changes in tax and spending policies will lead to greater equality and poverty reduction."

Working papers on these analyses (for South Africa and for Kenya) have been published to date.

A dissemination workshop on the Kenyan analysis was hosted to present the findings to government officials and academics. This research was undertaken by the Kenya National Bureau of Statistics and the ACEIR research node based at the School of Economics, University of Nairobi.