Buitrago-Hernandez, PaolaDe la Flor Giuffra, LucianaRivera, GonzaloRubiano-Matulevich, Eliana2025-08-212025-08-212025-08-21https://hdl.handle.net/10986/43626This 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-USCC BY 3.0 IGOFISCAL INCIDENCEGENDER EQUALITYPOVERTYINEQUALITYPERUWorking PaperWorld Bankhttps://doi.org/10.1596/1813-9450-11189