Publication:
Unequal Burdens, Uneven Benefits: Applying a Gender Lens to the Analysis of Peru’s Fiscal System

dc.contributor.authorBuitrago-Hernandez, Paola
dc.contributor.authorDe la Flor Giuffra, Luciana
dc.contributor.authorRivera, Gonzalo
dc.contributor.authorRubiano-Matulevich, Eliana
dc.date.accessioned2025-08-21T15:59:19Z
dc.date.available2025-08-21T15:59:19Z
dc.date.issued2025-08-21
dc.description.abstractThis paper applies a gender lens to the distributional analysis of Peru’s fiscal system using the Commitment to Equity methodology with data from the 2019 Encuesta Nacional de Hogares. The paper examines how taxes and transfers affect households with gender-relevant characteristics, including presence of dependents, care responsibilities, and agricultural reliance. The analysis reveals that while Peru’s fiscal system increases poverty when considering taxes and cash transfers (consumable income), it reduces both poverty and inequality when including the monetized value of education and health services (final income). The findings also show that nuclear, extended, and single-parent households experience poverty increases after fiscal interventions, while elderly and single adult households see reductions in poverty. Agricultural households benefit more due to targeted transfers and lower tax burdens. Policy simulations show that expanding the generosity of existing direct transfers reduces poverty, especially for single mothers and agricultural households, but still falls short in addressing disadvantages faced by families with caregiving responsibilities. The findings underscore the need for a more gender-responsive fiscal agenda.en
dc.identifierhttps://openknowledge.worldbank.org/entities/publication/3aaf97d2-943c-4a02-8550-20495bf899f3
dc.identifier.doihttps://doi.org/10.1596/1813-9450-11189
dc.identifier.urihttps://hdl.handle.net/10986/43626
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC: World Bank
dc.relation.ispartofseriesPolicy Research Working Paper; 11189
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by/3.0/igo/
dc.subjectFISCAL INCIDENCE
dc.subjectGENDER EQUALITY
dc.subjectPOVERTY
dc.subjectINEQUALITY
dc.subjectPERU
dc.titleUnequal Burdens, Uneven Benefitsen
dc.title.subtitleApplying a Gender Lens to the Analysis of Peru’s Fiscal Systemen
dc.typeWorking Paper
dspace.entity.typePublication
okr.date.disclosure2025-08-21
okr.date.doiregistration2025-08-23T02:12:05.531102Z
okr.date.lastmodified2025-08-20T20:05:15Zen
okr.doctypePolicy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/099902308182522073
okr.guid099902308182522073
okr.identifier.docmidIDU-9a9db388-6b14-49dc-8470-817eb19cfdb0
okr.identifier.doi10.1596/1813-9450-11189
okr.identifier.externaldocumentum40038471
okr.identifier.internaldocumentum40038471
okr.identifier.reportWPS11189
okr.import.id8340
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttps://documents.worldbank.org/curated/en/099902308182522073/pdf/IDU-9a9db388-6b14-49dc-8470-817eb19cfdb0.pdfen
okr.region.administrativeLatin America and Caribbean
okr.region.countryPeru
okr.topicMacroeconomics and Economic Growth::Fiscal & Monetary Policy
okr.topicSocial Protections and Labor::Social Protections & Assistance
okr.topicPoverty Reduction::Poverty Reduction Strategies
okr.topicMacroeconomics and Economic Growth::Economic Development
okr.unitProsperity-LCR-POV Poverty Equ (ELCPV)
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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