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

PaUO1.nnValnsoosQ.2-qndPolicyResearchWorkingPaper10733GenderandFiscalPolicyAMethodologicalProposalandItsApplicationtoJordanandArmeniaPZ'OfnValnsoosQ.2-qndJonJellemaCarenGrownlanFuchsMatthewWai-PoiSaileshTiwariMarianoSosaworldBankgroupPovertyandEquityGlobalPracticeMarch2024Poi.icyRESEARCHWorkingPaper10733AbstractFiscalpoliciesaffecthouseholdsandindividualsinaVarietyofways.Eventhoughtheseeffectsarelikelytobedifferentformenandwomen,conventionaltoolsoffiscalincidenceanalysisaretypicallyunabletocapturethesegenderdifferences.UsingaparticulartypeofincidenceanalysisknownintheliteratureastheCommitmenttoEquityframework,thispaperproposesamcthodologrtoovercomethischallenge.Aparticularnoveltythepaperintroducesistheexplicitincorporationofsocialreproductionintothefiscalincidenceanalysisframework,enablingtheimplicitvaluationofunpaidworkthatistypicallyundertakenbywomenonactivitiessuchascooking,cleaning,andcaringforchildrenandtheelderly.AppljringthismethodologytotheeasesofjordanandArmeniatwocountrieswithVCrydifferentapproachestofiscalpolicyandculturalnormsaroundtheeconomicandsocialrolesofmenandwomenthepaperalsohighlightssomeoftheinsightsthatthisengenderedperspectivecouldaddtostandardfiscalincidenceanalysis.ThispaperisaproductofthePovertyandEquityGlobalPractice.ItispartofalargereffortbytheWorldBanktoprovideopenaccesstoitsresearchandmakeacontributiontodevelopmentpolicydiscussionsaroundtheworld.PolicyResearchWorkingPapersarcalsopostedontheWebatTheauthorsmaybecontactedatj.jcllcmaworldbank.org;afuchsworldbank.org;mwaipoiworldbank.organdstiwariworldbank.org.TbcPoiityRese<rcbWoriungPaperSeriesdisseminatesU)efindingofnorkhiprocesstoencouragetheexCban.ofideasaboutda>elopnentissues.Anol)jecti>eoftheseriesisto妒tbefindingoutquickly,eveniftbepresentationsarelessthanfullyf)olisbed.Thepaperscanythenamesoft!)tauthorsandshouldbecitedaccordingly.Tbefinding,interpretations,andconclusionsexpressedinthispaperareenfirefythose可theauthors.TheydonotnecrssarilyrrprvstrnttbeviewsoftbeInleniationalbankforReconstructionandDevtiopMenl/WorldBankanditsaffiliatedorganisations,orthoseoftbeVlxecuihvDincforsoflbeWorldBankortbeff>vmmentstheynpresen/.ProducedbytheResearchSupportTeamGenderandFiscalPolicyAMethodologicalProposalandItsApplicationtoJordanandArmeniaThispaperwasproducedbytheGlobalSolutionsGroupforFiscalandSocialPoliciesandEquityofthePovertyandEquityGlobalPracticeoftheWorldBank.TheworkwasdoneunderthemanagerialoversightofBenuBidani(PracticeManager,POVertyandEquityGlobalPracticeUnit)andtheoverallguidanceofCarolinaSanchezParamo(GlobalDirector,PovertyandEquity)andHanaBrixi(GlobalDirector,Gender).SeveralroundsofhelpfulCOmmentSandfeedbackwerereceivedthroughouttheprocessfromatechnicaladvisorygroupthatincludedDavidCoady,SusanHimmelweit,AbenaOduro,Nora1.ustig,DanielaCasale,JanetStotsky,andStephenYounger.TheauthorsalsogratefullyacknowledgethefinancialsupportreceivedfromtheHewlettFoundationandtheGlobalTaxProgram(GTP).JonJellemaMatthewWai-PoiCarenGrownSaileshTiwariAlanFuchsMarianoSosaJE1.Classifications:H22,H23zJ16Keywords:taxes,transfers,incidenceanalysis,gender1 IntroductionPublicrevenueandexpenditurepolicies,ortaxesandtransfers,shapeindividuals'behaviors,consumption,savingsandinvestmentpatterns,participationinlabormarkets,andaccesstosocialsafetynetsandotherpubliclyprovidedgoodsandservices.Poorandvulnerablewomen,men,andchildrenmakedecisionsabouthowmuchtoworkoutsidethehomeforpayorinsidethehomewithoutpay,abouthowmuchtosaveandspend,aboutwhattobuyzandaboutwhichservicesareessentialforwhichhouseholdmembers.ThesedecisionsareoftenmadeundersevereHnancialzsocial,andculturalnstraintszwhichfiscalpoliciescaneitherameliorateorexacerbate.Fiscalincidenceanalysis(FIA)zwhichaccountsforthereceiptofpublicexpenditures(transfers)andcontributionstopublicrevenues(taxes),candemonstratehowpoliciesaffectwelfare,purchasingpower,andwealth,andcanidentifypoliciesthataremosteffectiveinredistributingpublicresourcestothosewhoneeditmost.WhileFIAhasbecomeanintegralcomponentforassessingtheequitablenatureoffiscalsystems,mostFIAworkdoesnotattempttodescribehowfiscalPOIiCydifferentiallyimpactsmen,women,andchildren.Incidenceaccountingattheindividuallevelischallengingfortworeasons.First,fiscalpolicieseithersupportorhinderactivitiesahouseholdmemberpursues,ratherthanindividualhouseholdmembersortheircharacteristics.Second,whentaxburdensandtransferbenefitsarelinkeddirectlytoindividualsortheircharacteristics,theymayormaynotbesharedbroadlyamongallhouseholdmembers.Forinstance,awomanreceivingacashtransfermaynotnecessarilycontrolhowthatadditionalincomeisused.Analogously,aman,sstatutoryliabilityforincometaxesmaynotmeanhealonewillbeartheentireeconomicburdenofanyincomelosttotaxpayments.Gendernormsinfluencetheactivitiesinwhichmenandwomenparticipate.Fiscalpolicyeithersupportsenomicandsocialactivitiesthroughpublicexpendituresormakessuchactixdtiesmoreexpensivebyimposingtaxes.Fore