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）-2024.3-49页_1mb

Summary of "Gender and Fiscal Policy: A Methodological Proposal and Its Application to Jordan and Armenia"

This paper proposes a methodological framework to analyze the gendered impacts of fiscal policies by incorporating social reproduction into fiscal incidence analysis (FIA). Here are the key points:

1. Traditional Limitation: Standard FIA does not adequately capture how fiscal policies affect men and women differently or support social reproduction, an activity mostly performed by women.

2. Novel Approach: The proposed methodology integrates social reproduction (activities like cooking, cleaning, caring for dependents) into the Commitment to Equity (CEQ) framework, allowing for the estimation of impacts on individuals based on their household roles.

3. Household Typology: The framework uses household demographics (gender, age, employment status) and care needs to categorize households, enabling analysis of how taxes and transfers affect different household types and roles.

4. Application to Jordan and Armenia:

   • Armenia: Fiscal policies reduced gender income gaps but gaps remained in households with dependents. Women were linked to informal employment and unpaid work. Time-use data confirmed women's heavy burden in unpaid care.
   • Jordan: The fiscal system was largely gender-neutral except for households with children. Time-use data showed severe gender imbalances in unpaid work, with social norms limiting women's labor force participation.

5. Methodological Advantages: The approach is flexible and uses existing data, making it accessible for various contexts. Extensions (e.g., incorporating time-use data) can further enhance analysis.

Conclusion: This method provides a transparent way to enhance standard FIA by considering gender roles in fiscal policy impacts, supporting evidence-based reforms for greater equity.