世界银行-性别与财政政策——方法论建议及其在约旦和亚美尼亚的应用（英）-2024.3_市场营销策划_.docx

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1、PaUO1.nnValnsoosQ.2-qndPolicyResearchWorkingPaper10733GenderandFiscalPolicyAMethodologicalProposalandItsApplicationtoJordanandArmeniaPZOfnValnsoosQ.2-qndJonJellemaCarenGrownlanFuchsMatthewWai-PoiSaileshTiwariMarianoSosaworldBankgroupPovertyandEquityGlobalPracticeMarch2024Poi.icyRESEARCHWorkingPaper1

2、0733AbstractFiscalpoliciesaffecthouseholdsandindividualsinaVarietyofways.Eventhoughtheseeffectsarelikelytobedifferentformenandwomen,conventionaltoolsoffiscalincidenceanalysisaretypicallyunabletocapturethesegenderdifferences.UsingaparticulartypeofincidenceanalysisknownintheliteratureastheCommitmentto

3、Equityframework,thispaperproposesamcthodologrtoovercomethischallenge.Aparticularnoveltythepaperintroducesistheexplicitincorporationofsocialreproductionintothefiscalincidenceanalysisframework,enablingtheimplicitvaluationofunpaidworkthatistypicallyundertakenbywomenonactivitiessuchascooking,cleaning,an

4、dcaringforchildrenandtheelderly.AppljringthismethodologytotheeasesofjordanandArmeniatwocountrieswithVCrydifferentapproachestofiscalpolicyandculturalnormsaroundtheeconomicandsocialrolesofmenandwomenthepaperalsohighlightssomeoftheinsightsthatthisengenderedperspectivecouldaddtostandardfiscalincidencean

5、alysis.ThispaperisaproductofthePovertyandEquityGlobalPractice.ItispartofalargereffortbytheWorldBanktoprovideopenaccesstoitsresearchandmakeacontributiontodevelopmentpolicydiscussionsaroundtheworld.PolicyResearchWorkingPapersarcalsopostedontheWebatTheauthorsmaybecontactedatj.jcllcmaworldbank.org;afuch

6、sworldbank.org;mwaipoiworldbank.organdstiwariworldbank.org.TbcPoiityReseelopnentissues.Anol)jectieoftheseriesisto妒tbefindingoutquickly,eveniftbepresentationsarelessthanfullyf)olisbed.Thepaperscanythenamesoft!)tauthorsandshouldbecitedaccordingly.Tbefinding,interpretations,andconclusionsexpressedinthi

7、spaperareenfirefythose可theauthors.TheydonotnecrssarilyrrprvstrnttbeviewsoftbeInleniationalbankforReconstructionandDevtiopMenl/WorldBankanditsaffiliatedorganisations,orthoseoftbeVlxecuihvDincforsoflbeWorldBankortbeffvmmentstheynpresen/.ProducedbytheResearchSupportTeamGenderandFiscalPolicyAMethodologi

8、calProposalandItsApplicationtoJordanandArmeniaThispaperwasproducedbytheGlobalSolutionsGroupforFiscalandSocialPoliciesandEquityofthePovertyandEquityGlobalPracticeoftheWorldBank.TheworkwasdoneunderthemanagerialoversightofBenuBidani(PracticeManager,POVertyandEquityGlobalPracticeUnit)andtheoverallguidan

9、ceofCarolinaSanchezParamo(GlobalDirector,PovertyandEquity)andHanaBrixi(GlobalDirector,Gender).SeveralroundsofhelpfulCOmmentSandfeedbackwerereceivedthroughouttheprocessfromatechnicaladvisorygroupthatincludedDavidCoady,SusanHimmelweit,AbenaOduro,Nora1.ustig,DanielaCasale,JanetStotsky,andStephenYounger

10、.TheauthorsalsogratefullyacknowledgethefinancialsupportreceivedfromtheHewlettFoundationandtheGlobalTaxProgram(GTP).JonJellemaMatthewWai-PoiCarenGrownSaileshTiwariAlanFuchsMarianoSosaJE1.Classifications:H22,H23zJ16Keywords:taxes,transfers,incidenceanalysis,gender1 IntroductionPublicrevenueandexpendit

11、urepolicies,ortaxesandtransfers,shapeindividualsbehaviors,consumption,savingsandinvestmentpatterns,participationinlabormarkets,andaccesstosocialsafetynetsandotherpubliclyprovidedgoodsandservices.Poorandvulnerablewomen,men,andchildrenmakedecisionsabouthowmuchtoworkoutsidethehomeforpayorinsidethehomew

12、ithoutpay,abouthowmuchtosaveandspend,aboutwhattobuyzandaboutwhichservicesareessentialforwhichhouseholdmembers.ThesedecisionsareoftenmadeundersevereHnancialzsocial,andculturalnstraintszwhichfiscalpoliciescaneitherameliorateorexacerbate.Fiscalincidenceanalysis(FIA)zwhichaccountsforthereceiptofpublicex

13、penditures(transfers)andcontributionstopublicrevenues(taxes),candemonstratehowpoliciesaffectwelfare,purchasingpower,andwealth,andcanidentifypoliciesthataremosteffectiveinredistributingpublicresourcestothosewhoneeditmost.WhileFIAhasbecomeanintegralcomponentforassessingtheequitablenatureoffiscalsystem

14、s,mostFIAworkdoesnotattempttodescribehowfiscalPOIiCydifferentiallyimpactsmen,women,andchildren.Incidenceaccountingattheindividuallevelischallengingfortworeasons.First,fiscalpolicieseithersupportorhinderactivitiesahouseholdmemberpursues,ratherthanindividualhouseholdmembersortheircharacteristics.Secon

15、d,whentaxburdensandtransferbenefitsarelinkeddirectlytoindividualsortheircharacteristics,theymayormaynotbesharedbroadlyamongallhouseholdmembers.Forinstance,awomanreceivingacashtransfermaynotnecessarilycontrolhowthatadditionalincomeisused.Analogously,aman,sstatutoryliabilityforincometaxesmaynotmeanhealonewillbeartheentireeconomicburdenofanyincomelosttotaxpayments.Gendernormsinfluencetheactivitiesinwhichmenandwomenparticipate.Fiscalpolicyeithersupportsenomicandsocialactivitiesthroughpublicexpendituresormakessuchactixdtiesmoreexpensivebyimposingtaxes.Fore