Publication:
Exploring the Gender Divide in Real Estate Ownership and Property Tax Compliance

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dc.contributor.authorFlores, Tatiana
dc.contributor.authorCruces, Guillermo
dc.contributor.authorBermúdez, Jose Carlo
dc.contributor.authorScot, Thiago
dc.contributor.authorSchiavoni, Juan Luis
dc.contributor.authorTortarolo, Dario
dc.date.accessioned2025-02-07T15:37:28Z
dc.date.available2025-02-07T15:37:28Z
dc.date.issued2025-02-07
dc.description.abstractThis paper investigates gender disparities in residential property ownership and tax compliance in a large Argentine municipality using detailed tax administrative data. While ownership is evenly distributed between women, men, and co-owned properties up to the 40th percentile of the value distribution, higher-value properties exhibit significant gender disparities, with women’s share dropping to less than 20% in the top 1%. Tax compliance increases with property value, with an average evasion rate of 46%, and men and women are equally likely to meet their tax obligations across the distribution. However, women face slightly higher effective tax rates due to owning lower-value properties, which are disproportionately affected by a mildly regressive tax schedule. Gender responses to enforcement measures are also comparable. A soft randomized communication campaign significantly increased timely payments equally for both men and women, with men responding more quickly. Similarly, the findings show no gender-based differences in responses to macroeconomic shocks such as COVID-19. The study underscores the role of property tax in promoting equitable revenue mobilization and highlights the importance of gender-disaggregated data for informing tax policy and enforcement strategies.en
dc.identifierhttp://documents.worldbank.org/curated/en/099826402062520121/IDU1e3af20d31de121496319a8f1f0f8290c761d
dc.identifier.doi10.1596/1813-9450-11060
dc.identifier.urihttps://hdl.handle.net/10986/42776
dc.languageEnglish
dc.language.isoen_US
dc.publisherWashington, DC: World Bank
dc.relation.ispartofseriesPolicy Research Working Paper; 11060
dc.rightsCC BY 3.0 IGO
dc.rights.holderWorld Bank
dc.rights.urihttps://creativecommons.org/licenses/by/3.0/igo/
dc.subjectGENDER
dc.subjectREAL ESTATE OWNERSHIP
dc.subjectPROPERTY TAX COMPLIANCE
dc.subjectARGENTINA
dc.titleExploring the Gender Divide in Real Estate Ownership and Property Tax Complianceen
dc.typeWorking Paper
dspace.entity.typePublication
okr.associatedcontenthttps://reproducibility.worldbank.org/index.php/catalog/234 Link to reproducibility package
okr.date.disclosure2025-02-07
okr.date.doiregistration2025-04-14T11:49:01.050447Z
okr.date.lastmodified2025-02-06T00:00:00Zen
okr.doctypePolicy Research Working Paper
okr.doctypePublications & Research
okr.docurlhttp://documents.worldbank.org/curated/en/099826402062520121/IDU1e3af20d31de121496319a8f1f0f8290c761d
okr.guid099826402062520121
okr.identifier.docmidIDU-e3af20d3-de12-4963-9a8f-f0f8290c761d
okr.identifier.doi10.1596/1813-9450-11060
okr.identifier.externaldocumentum34453819
okr.identifier.internaldocumentum34453819
okr.identifier.reportWPS11060
okr.import.id6522
okr.importedtrueen
okr.language.supporteden
okr.pdfurlhttp://documents.worldbank.org/curated/en/099826402062520121/pdf/IDU1e3af20d31de121496319a8f1f0f8290c761d.pdfen
okr.region.administrativeLatin America & Caribbean
okr.region.countryArgentina
okr.sectorFY17 - Central Government (Central Agencies)
okr.themePublic Expenditure Policy,Gender,Human Development and Gender,Economic Policy,Fiscal Policy,Tax policy
okr.topicMacroeconomics and Economic Growth::Taxation & Subsidies
okr.topicMacroeconomics and Economic Growth::Economics and Gender
okr.topicSocial Development::Social Analysis
okr.unitProsperity-Econ Pol-Mac/Fis-Tax (EMFTX)
okr.unitDECRG: Macroeconomics & Growth (DECMG)
relation.isSeriesOfPublication26e071dc-b0bf-409c-b982-df2970295c87
relation.isSeriesOfPublication.latestForDiscovery26e071dc-b0bf-409c-b982-df2970295c87
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