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1、PaUO1.nnValnsoosQ.2-qndPolicyResearchWorkingPaper10733GenderandFiscalPolicyAMethodologicalProposalandItsApplicationtoJordanandArmeniaPZOfnValnsoosQ.2-qndJonJellemaCarenGrownlanFuchsMatthewWai-PoiSaileshTiwariMarianoSosaworldBankgroupPovertyandEquityGlobalPracticeMarch2024Poi.icyRESEARCHWorkingPaper1

2、0733AbstractFiscalpoliciesaffecthouseholdsandindividualsinaVarietyofways.Eventhoughtheseeffectsarelikelytobedifferentformenandwomen,conventionaltoolsoffiscalincidenceanalysisaretypicallyunabletocapturethesegenderdifferences.UsingaparticulartypeofincidenceanalysisknownintheliteratureastheCommitmentto

3、Equityframework,thispaperproposesamcthodologrtoovercomethischallenge.Aparticularnoveltythepaperintroducesistheexplicitincorporationofsocialreproductionintothefiscalincidenceanalysisframework,enablingtheimplicitvaluationofunpaidworkthatistypicallyundertakenbywomenonactivitiessuchascooking,cleaning,an

4、dcaringforchildrenandtheelderly.AppljringthismethodologytotheeasesofjordanandArmeniatwocountrieswithVCrydifferentapproachestofiscalpolicyandculturalnormsaroundtheeconomicandsocialrolesofmenandwomenthepaperalsohighlightssomeoftheinsightsthatthisengenderedperspectivecouldaddtostandardfiscalincidencean

5、alysis.ThispaperisaproductofthePovertyandEquityGlobalPractice.ItispartofalargereffortbytheWorldBanktoprovideopenaccesstoitsresearchandmakeacontributiontodevelopmentpolicydiscussionsaroundtheworld.PolicyResearchWorkingPapersarcalsopostedontheWebatTheauthorsmaybecontactedatj.jcllcmaworldbank.org;afuch

6、sworldbank.org;mwaipoiworldbank.organdstiwariworldbank.org.TbcPoiityReseelopnentissues.Anol)jectieoftheseriesisto妒tbefindingoutquickly,eveniftbepresentationsarelessthanfullyf)olisbed.Thepaperscanythenamesoft!)tauthorsandshouldbecitedaccordingly.Tbefinding,interpretations,andconclusionsexpressedinthi

7、spaperareenfirefythose可theauthors.TheydonotnecrssarilyrrprvstrnttbeviewsoftbeInleniationalbankforReconstructionandDevtiopMenl/WorldBankanditsaffiliatedorganisations,orthoseoftbeVlxecuihvDincforsoflbeWorldBankortbeffvmmentstheynpresen/.ProducedbytheResearchSupportTeamGenderandFiscalPolicyAMethodologi

8、calProposalandItsApplicationtoJordanandArmeniaThispaperwasproducedbytheGlobalSolutionsGroupforFiscalandSocialPoliciesandEquityofthePovertyandEquityGlobalPracticeoftheWorldBank.TheworkwasdoneunderthemanagerialoversightofBenuBidani(PracticeManager,POVertyandEquityGlobalPracticeUnit)andtheoverallguidan

9、ceofCarolinaSanchezParamo(GlobalDirector,PovertyandEquity)andHanaBrixi(GlobalDirector,Gender).SeveralroundsofhelpfulCOmmentSandfeedbackwerereceivedthroughouttheprocessfromatechnicaladvisorygroupthatincludedDavidCoady,SusanHimmelweit,AbenaOduro,Nora1.ustig,DanielaCasale,JanetStotsky,andStephenYounger

10、.TheauthorsalsogratefullyacknowledgethefinancialsupportreceivedfromtheHewlettFoundationandtheGlobalTaxProgram(GTP).JonJellemaMatthewWai-PoiCarenGrownSaileshTiwariAlanFuchsMarianoSosaJE1.Classifications:H22,H23zJ16Keywords:taxes,transfers,incidenceanalysis,gender1 IntroductionPublicrevenueandexpendit

11、urepolicies,ortaxesandtransfers,shapeindividualsbehaviors,consumption,savingsandinvestmentpatterns,participationinlabormarkets,andaccesstosocialsafetynetsandotherpubliclyprovidedgoodsandservices.Poorandvulnerablewomen,men,andchildrenmakedecisionsabouthowmuchtoworkoutsidethehomeforpayorinsidethehomew

12、ithoutpay,abouthowmuchtosaveandspend,aboutwhattobuyzandaboutwhichservicesareessentialforwhichhouseholdmembers.ThesedecisionsareoftenmadeundersevereHnancialzsocial,andculturalnstraintszwhichfiscalpoliciescaneitherameliorateorexacerbate.Fiscalincidenceanalysis(FIA)zwhichaccountsforthereceiptofpublicex

13、penditures(transfers)andcontributionstopublicrevenues(taxes),candemonstratehowpoliciesaffectwelfare,purchasingpower,andwealth,andcanidentifypoliciesthataremosteffectiveinredistributingpublicresourcestothosewhoneeditmost.WhileFIAhasbecomeanintegralcomponentforassessingtheequitablenatureoffiscalsystem

14、s,mostFIAworkdoesnotattempttodescribehowfiscalPOIiCydifferentiallyimpactsmen,women,andchildren.Incidenceaccountingattheindividuallevelischallengingfortworeasons.First,fiscalpolicieseithersupportorhinderactivitiesahouseholdmemberpursues,ratherthanindividualhouseholdmembersortheircharacteristics.Secon

15、d,whentaxburdensandtransferbenefitsarelinkeddirectlytoindividualsortheircharacteristics,theymayormaynotbesharedbroadlyamongallhouseholdmembers.Forinstance,awomanreceivingacashtransfermaynotnecessarilycontrolhowthatadditionalincomeisused.Analogously,aman,sstatutoryliabilityforincometaxesmaynotmeanhea

16、lonewillbeartheentireeconomicburdenofanyincomelosttotaxpayments.Gendernormsinfluencetheactivitiesinwhichmenandwomenparticipate.Fiscalpolicyeithersupportsenomicandsocialactivitiesthroughpublicexpendituresormakessuchactixdtiesmoreexpensivebyimposingtaxes.Forexample,BamettandGrown(2004)identifyfourdiff

17、erencesineconomicactivitywhichconditiontheimpactoffiscalpolicies:genderdifferencesinpaidformalandinformalemploymentandwages,genderdifferencesinunpaidcareworkorparticipationinsocialreproduction,genderdifferencesinassetownership,andgenderdifferencesinconsumptionbehavior.Theimpositionoftaxesonthewageso

18、fthosewhoareformallyemployedorthesupportofsubsidyexpendituresencouragingconsumptionofbasiccommodities,forexample,linkfiscalpolicydirectlytoeconomicandgender-basedinequality.Internationalframeworkshavealsoimplicitlyconnectedfiscalpolicytogenderinequality.Forexample,theSustainableDevelopmentGoals2030(

19、SDGS)havelistedgenderequality(SDG5)andreducedinequality(SDG10)asseparategoals;whileSDGTarget5.4,“Recognizeandvalueunpaidcareanddomesticworkthroughtheprovisionofpublicservices,infrastructureandsocialprotectionpolicies.zandSDGTarget10.4,“Adoptpolicies,especiallyfiscal,wageandsocialprotectionpolicies,a

20、ndprogressivelyachievegreaterequality“arelistedseparately.Bothdimensionsofequalitywilllikelybeaddressedthroughacommonsetoffiscalandsocialpolicies.Socialandfiscalpoliciessupportinggoalsandactivitiesintargets5.4and10.4willbefundedatleastpartiallybyuntries,ownrevenues,whichalsolinkstheseSDGtargetsexpli

21、citlytotaxandrevenuellectionPOlicy.Whilegrants,donoraid,andncessionalloanswillpartiallyfundorotherwisesupportpublicpolicy,thecontributionfromdomesticresourcesisexpectedtobeequallylargeifnotlarger(1.agardeandGaspar2018).Foranempiricallookathowincreasedmobilizationofdomesticresourcesmayweakentheequit)

22、,impactsofexpenditures,see1.ustig(2018).Thispapermakestwomaincontributionstotheliteratureontheequityimpactsoffiscalpolicy.First,itusestheCommitmenttoEqUity(CEQ)frameworktobringtaxesandbenefitstogethertoexaminethedifferentialimpactsoffiscalsystemsonactivitiesthatmenandwomenundertakeatthehouseholdleve

23、l.TheCEQapproachwasdevelopedbytheCommitmenttoEquit),Institute(CEQInstitute)atTulaneUnivereity.Themethodology,imple-mentationguidelines,applications,andsoftwareoftheCEQapproachcanbefoundin1.ustig,Nora,ed.2018.CommitmenttoEquityHandbook:EstimatingtheImpactofFiscalPolicyonMeqtmHtyandPoverty.BrookingsIn

24、stitutionPress,pp.3-55.Assuchthemethodologyisaregisteredtrademark.TheWorldBankandtheCEQInstituteareresponsibleforapproximatelytwo-thirdsoftheexistingorongoingCEQassessmentexerciseswhiletheCEQInstituteandotherpartnersareresponsiblefortheremainingone-third.Developedin2008,theCEQframeworkexamineshowtax

25、esandspending(includingindirectsubsidies,education,andhealthexpenditures)affectincomeinequalityandpovertyattheCoUntrylevel.Sincethedevelopmentofthismethodology,ithasbeenappliedtomorethan105countriesacrosstheworld?Second,thispaperexplicitlybringssocialreproductionintotheFIAframework.Socialreproductio

26、nistheproductionandmaintenanceofhumancapabilities,oftenundertakenbywomen,suchascking,cleaning,andcaringforchildren,theelderly,andotherdependents;subsistenceactivitieslikefetchingwater;andtheprovisionofcultural,social,physical,andeducationalguidancenecessaryforthehouseholdmemberstothriveandincreaseth

27、eircapability.SoeiaIreproductioniscrucialforthedevelopmentofhumancapabilities;itisthereforeanecessaryconditionfortheshort-andlong-termgrowthofenomiesandthesocialandculturalinstitutionssupportingtheeconomies.WetreatsocialreproductionaspartOfahouseholdstotalsoalandeconomicactivity.Socialreproduction-h

28、owitisaccomplishedandwhoaccomplishesit-isthereforesubjecttothesametypeOfconstraintsthatinformotherhouseholddecisions.Wesuggestahousehold-leveltypologytounderstandwhichhouseholdsareinvolvedinwhichactivitiescriticalforsocialreproductionand,basedonalargeliteratureaboutthegenderdivisionOfpaidandunpaidwo

29、rk,SeeCharmes(2019,2022);RubianoandVollaz(2019);DinkeImanandNgai(2022);andPailhe,Solaz,andStanfors(2020).makeassumptionsaboutwhointhosehouseholdsisresponsibleforthoseactivities.Thisanalyticalchoiceallowsestimationofthelikelyimpactoffiscalpoliciesonindividuals-basedontheirhouseholdroles-toincorporate

30、adeeperunderstandingofgenderinequalitiesineconomiclife.Therestofthepaperisorganizedasfollows.Section2ProVideSasummaryofstudiesthathaveinvestigatedthedifferentialimpactsoffiscalpoliciesonmenandwomenandsituatesthispaperscontributionswithinthatliterature.Section3includesadiscussionofgender,socialreprod

31、uction,andthemarketeconomyandoutlinesthevariouswaysinwhichagenderlensmightfeaturewithinafiscalincidenceanalysis.Section4introducestheCEQandproposesamethodologyforpractitionersinexaminingthedifferentwaysinwhichfiscalpoliciessupportorundermineequalitybetweenmenandwomen.Section5presentstheapplicationof

32、theproposedmethodologytothecasesofJordanandArmenia,highlightingsomeofthemainresults.Thefinalsectionconcludeswithsomereflectionsontheapplicationofthismethodologytoothercountriesandthekindofdatathatcouldbeusefultoextenditfurther.2 GenderDimensionsinFiscalPolicyEarlystudiesinvestigatingthedifferentiali

33、mpactsoffiscalpolicyacrosssexandgenderSexreferstothebiologicaldifferencesthatcharacterizemalesandfemales,whilegenderisthesocialconstructionofmaleandfemaleidentitybasedonbiologicaldifferences(seepage5).lookedattheexpenditureortaxsidesoffiscalpolicyinisolation.Forexample,SeldenandWasylenko(1995),Demer

34、y(1996),SahnandYounger(2000),andPritchettandFilmer(1999)examinedtheincidenceOfeducationandhealthexpendituresseparatelyformenandwomenusingasampleof57DemographicandHealthSurveys(DHS)from41countries.Glick,Saha,andYounger(2004)developedamoresystematicattemptto“engender“benefitincidenceanalysis,examining

35、gendergapsinbenefitsfromhealth,education,andinfrastructure(watersupply,electricity,androads).MorerecentworklookingatthedifferentialimpactofbenefitsortransferseatedfrompublicexpenditureincludesAziz,Gemmell,and1.aws(2013)forNewZealand;DrleyandKeane(2020)forIrelandandtheUnitedKingdom;andGarcia-Pena(201

36、9)forBarbados.UsinghouseholdsurveydatafromBulgaria,GhanazJamaica,Madagascar,Mauritania,Pakistan,Peru,Uganda,andVietNamztheycalculatedtheshareofbenefitsastheproportionofmales/femalesinanygivenquintilethatbenefitfromaparticularpublicsendeeinthesesectorsanddocumentedlargegendergapsinaccesstotheseservic

37、es.GrOWnandValodia(2010)investigatedthedifferentialburdenoftaxesacrossgendersViahouseholdtypes.GrownandValodia(2010)pilotedtheproposedmethodologyineightcountries:SouthAfrica,Ghana,Uganda,Morocco,India,Mexico,Argentina,andtheUK.Forexample,householdsmighthavemale,female,orjointincomeearners;ormaleorfe

38、maleadultmajorities;oryounger-orolder-agedependents(orboth).TaxincidenceIncidenceismeasuredascumulativetaxespaidasashareofpost-taxhouseholdexpenditure.Otherstudiesestimatingthedifferentialinci-denceofdirecttaxregimesincludeDoorleyandKeane(2020)forIrelandandtheUK;Aziz,Gemmell,and1.aws(2013)forNewZeal

39、and;1.ahey(2017)forAustralia;Garcia-Pena(2019)forBarbados;Rossignolo(2018)andRodriguez-EnriquezandAguiIa(2017)forArgentina;andBakkerandPhilipps(2018)forCanada.OtherstudiesestimatingthedifferentialincidenceofindirecttaxesincludeGarcia-Pena(2019)forBarbados;Vijil(2017)forNicaragua;Casale(2012)forSouth

40、Africa;FragosoandGonzales(2010)forMexico;andBucheliandOlivieri(2013)forUruguay.isestimatedandcomparedacrossthedifferenthouseholdtypesandacrossthepost-taxexpendituredistribution.Morerecently,Komatsuandothers(2021)usedsociological,cultural,andinstitutionalinformationregardingtheroleofwomeninagricultur

41、alproductioninEthiopiatobetterilluminatewhyastatutorilyneutr11lagriculturalincometaxandrurallandusefeenonethelesscreatedlargereconomicburdensforhouseholdsdistinguishedbyhavingfemaleagriculturallandowners.Greenspun(2019)usedtheGrownandValodia(2010)householdcategoriesbutbroughtboththeexpenditureandtax

42、sidestogetherwithintheCEQassessmentFIAframework.Greenspun(2019)coveredfive1.atinAmericanuntries.TheCEQassessmentarchitectureisfullygeneralizabletoanysocial,enomic,orfiscalntext.Morerecently,AmbelzWondigmagegn,andYonis(2022)estimatedthedifferentialimpactsoffiscalpolicywithinaCEQassessmentframeworkfor

43、Ethiopia.Theapproachesdescribedabovecapturecertainaspectsofgenderrelationsatthehouseholdlevel:itisthehouseholdthatisclassifiedacrdingtotype,anditisacrosshouseholdsofdifferenttypesthattheincidenceoffiscalpolicyiscompared.Estimatingacompleteintrahouseholddistributionofbenefitsorburdensfromfiscalpolicy

44、requiresfine-grainedindividualdatawhichisoftennotavailable.Thereasonisneoclassicaleconomictheoryassumesthathouseholdsmaximizethewelfareofallhouseholdmembers,andthatthehouseholdfunctionscollectivelyandhasasingle,cohesiveobjective.Neoclassicaleconomictheoryalsoassumesthatindividualsmaximizetheirownper

45、sonalutility,including,forexample,decidingwhetherandhowtoshareanypersonalincomegainsoragreeingtosharetaxburdens.Household-basedsurveysdonotyetsystematicallycapturehowtheincome-basedbenefitsreceivedandtheincomelossesfromtaxpaymentsaresharedamongindividualmembersofthehousehold.Individual-leveldatahelp

46、fulformorepreciseestimatesoftheincidenceoffiscalpoliciesonindiidualsistime-usedata,orrecordssummarizingthedifferentialtime-usepatternsofmalesandfemales,children,andtheelderly,and(potentially)householdmemberswhoareeithertemporarilyorpermanentlyabsent.Beyondthat,detailedindividual-levelinformationonas

47、sets,employment,income,andconsumptionexpenditurecouldbeusedtoprovideindividual-levelimpactestimatesoffiscalpolicies.Understandinghowtheincomegainsandlossesgeneratedbytransfersandtaxesareallocatedamongindividualhouseholdmembersisnecessarytounderstandhowfiscalpoliciescreateindividualimpacts.Aclassofem

48、piricalmodelshasattemptedtocaptureintrahouseholdresourceallocationsusinginformationonexclusiveorassignableexpenditures;anexampleoftheformerisspendingontoysexdusivelyforchildrenandofthelatterisexpenditureonclothingforboys,men,girls,andwomen(1.ewbelandPendakur2008;Dunbarandothers2013;Chiapporiandothers2002;Bose-Dukerandothers2021;Bargain2022).Indescribinghowtheintrahouseholdallocationofresourcescreatesinequalitywithinthehousehold,orvaryinglevelsofresourcepovertyfordifferentmembersofthesamehousehold,thesemodelsallowadescriptionofhowintrahouseholdinequalitychangesfrompre-fiscaltopost-fiscalincome