Niesten, Hannelore Maria L.Ferraz Di Ricco, LuizaSakhonchik, Alena2025-12-092025-12-092025-12-04https://hdl.handle.net/10986/44056New data from the World Bank’s Women, Business and the Law project shed light on the gender dimensions of taxation and public spending—two key fiscal policy tools that impact economic growth and poverty reduction. This working paper presents new cross-country evidence and descriptive insights drawn from both binding legal frameworks (laws and regulations) and supportive policy instruments (such as budget circulars, guidelines, and institutional mechanisms). Together, these data establish a global baseline for assessing how gender dimensions are embedded in fiscal systems. The data presented in this working paper are current as of December 31, 2024, and cover 81 economies for taxation and 50 for gender-responsive budgeting. The findings point to opportunities for deeper integration of gender into fiscal systems and highlight areas where this integration is still evolving—such as limited gender information and analysis in tax laws and administration, gaps in data systems, and evolving gender-responsive budgeting frameworks. The insights from the data suggest avenues for reform: revising tax and spending laws and policies to better address gender differences in economic outcomes, investing in gender-disaggregated data systems, and strengthening gender-responsive budgeting frameworks. Such efforts can help ensure that fiscal policies are evidence-based and contribute to improved economic outcomes for women and girls, while also advancing broader goals of revenue mobilization and efficient, well-targeted public spending.en-USCC BY 3.0 IGOBUDGETGENDERFEMALE LABOR FORCE PARTICIPATIONFISCAL POLICYSTATE AND LOCAL BUDGET AND EXPENDITURESTAXATIONSUBSIDIES AND REVENUETAX LAWWorking PaperWorld Bank