Assessing the Effects of the Fiscal System on Gender Disparities in Armenia: Pilot-Study for the Engendered CEQ Methodology

doi:http://dx.doi.org/10.1596/39903

Publication:
Assessing the Effects of the Fiscal System on Gender Disparities in Armenia: Pilot-Study for the Engendered CEQ Methodology

dc.contributor.author	Fuchs Tarlovsky, Alan
dc.contributor.author	Gonzalez Icaza, Maria Fernanda
dc.date.accessioned	2023-06-20T19:41:11Z
dc.date.available	2023-06-20T19:41:11Z
dc.date.issued	2023-06-20
dc.description.abstract	This report applies the Engendered Commitment to Equity (E-CEQ) methodology to understand the effects of the fiscal system on gender disparities in Armenia. The authors leverage data from the Living Conditions Survey (ILCS), the Labor Force Survey (LFS), and administrative sources, and we follow recommendations from the recently produced Methodological Paper on Engendered CEQ, as well as specific recommendations from the Technical Advisory Panel, to empirically test the E-CEQ method in Armenia. Since budget and fiscal data disaggregated at the intra-household level is unavailable in Armenia, as in many other countries, the authors develop a typology of households, aiming to identify characteristics associated with potential gender disparities for each household surveyed in the ILCS. In addition to calculating the standard CEQ estimators for Armenia, the authors disaggregate the effects of the fiscal system by household type. The authors find that the fiscal system in Armenia particularly, direct taxes reduces gender disparities by affecting the incomes of households that rely economically on women earners less than proportionally to those that rely on men’s earnings. The results, however, do not necessarily imply that Armenia’s fiscal system reduces overall gender disparities. The lower tax incidence on women may reflect their exclusion from formal labor markets. The results also suggest that childcare and elderly care constrain mostly women’s economic opportunities. This report constitutes a pilot for testing the first generation of E-CEQ studies. The results and scope of this assessment should be expanded in subsequent research in Armenia and other low and middle-income countries.	en
dc.identifier	http://documents.worldbank.org/curated/en/099052123221033559/P1756580e63bcb0b90821c0b5566906bfe9
dc.identifier.doi	10.1596/39903
dc.identifier.uri	https://openknowledge.worldbank.org/handle/10986/39903
dc.language	English
dc.language.iso	en_US
dc.publisher	Washington, DC: World Bank
dc.rights	CC BY-NC 3.0 IGO
dc.rights.holder	World Bank
dc.rights.uri	https://creativecommons.org/licenses/by-nc/3.0/igo
dc.subject	GENDER DISPARITIES
dc.subject	FISCAL SYSTEM
dc.subject	ENGENDERED COMMITMENT TO EQUITY
dc.subject	POVERTY AND INEQUALITY
dc.title	Assessing the Effects of the Fiscal System on Gender Disparities in Armenia	en
dc.title.subtitle	Pilot-Study for the Engendered CEQ Methodology	en
dc.type	Working Paper
dspace.entity.type	Publication
okr.date.disclosure	2023-06-20
okr.date.lastmodified	2023-05-22T00:00:00Z	en
okr.doctype	Report
okr.doctype	Working Papers::Other Papers
okr.docurl	http://documents.worldbank.org/curated/en/099052123221033559/P1756580e63bcb0b90821c0b5566906bfe9
okr.guid	099052123221033559
okr.identifier.docmid	P175658-e63bcbc7-459a-46b9-821c-b5566906bfe9
okr.identifier.doi	http://dx.doi.org/10.1596/39903
okr.identifier.externaldocumentum	34066187
okr.identifier.internaldocumentum	34066187
okr.identifier.report	182233
okr.import.id	902
okr.imported	true	en
okr.language.supported	en
okr.pdfurl	http://documents.worldbank.org/curated/en/099052123221033559/pdf/P1756580e63bcb0b90821c0b5566906bfe9.pdf	en
okr.region.administrative	Europe and Central Asia
okr.region.country	Armenia
okr.sector	Social Protection
okr.topic	Gender::Gender and Development
okr.topic	Gender::Gender and Economics
okr.topic	Macroeconomics and Economic Growth::Fiscal Adjustment
okr.unit	EFI-Poverty and Equity-GE (EPVGE)