世界银行-财政政策作为萨尔瓦多两性平等的工具（英）-2023.8-63页_3mb

Fiscal Policy Analysis for Gender Equity in El Salvador

Overview

This report examines fiscal policy's impact on gender equity and poverty in El Salvador using the Commitment to Equity (CEQ) methodology. It identifies gender disparities in fiscal incidence and proposes targeted reforms.

Key Findings

• Fiscal policy disproportionately affects women, increasing poverty among sole-provider households by 4.3 percentage points (from 22.3% to 26.6%).
• Households headed by single women with children under six experience the largest poverty increase (4.3 pp, reaching 42.7%).
• Gender gaps widen due to regressivity in social security contributions and insufficient progressivity in transfers.
• Labor market inequalities, such as low female participation and high informality, exacerbate fiscal vulnerabilities.

Methodology

• Utilizes CEQ framework to analyze pre- and post-fiscal incomes for 'female' and 'male' households.
• Employs microsimulation with household survey and administrative data to assess policy impacts.
• Measures progressivity, horizontal equity, and poverty incidence to quantify gendered effects.

Policy Recommendations

• Introduce exemptions for social security contributions on single mothers and sole providers.
• Implement conditional cash transfers to vulnerable female-headed households.
• Eliminate indirect subsidies for high-income quintiles to fund reforms.
• Invest in public childcare and education to support women's labor market participation.
• Strengthen fiscal design to address gender-specific poverty traps.

Conclusion

Fiscal reforms can mitigate gender disparities by reducing poverty and promoting inclusive policies. A gender-focused approach is essential for equitable development.