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Gendered Fiscal Incidence Analysis. A Review of the Literature

Author

Listed:
  • Samantha Greenspun

    (CEQ Institute)

  • Nora Lustig

    (Stone Center for Latin American Studies, Department of Economics, Tulane University, CEQ Institute)

Abstract

This paper presents a review of the scope, methodologies and main findings of sixteen gendered fiscal incidence studies. Of the sixteen studies, seven focused on measuring gender equity in government spending on education and health, five on estimating the incidence of taxes only, and the remaining four on estimating the effect of partial combinations of taxes and transfers. The studies provide useful insights regarding the presence or absence of gender equity implied by specific taxes and transfers or some combinations. One main conclusion is that there is no comprehensive study that looks at the incidence of taxes and cash and in-kind transfers combined.

Suggested Citation

  • Samantha Greenspun & Nora Lustig, 2013. "Gendered Fiscal Incidence Analysis. A Review of the Literature," Commitment to Equity (CEQ) Working Paper Series 76, Tulane University, Department of Economics.
  • Handle: RePEc:tul:ceqwps:76
    as

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    File URL: http://repec.tulane.edu/RePEc/ceq/ceq76.pdf
    File Function: First version, 2013
    Download Restriction: no

    References listed on IDEAS

    as
    1. Francois Bourguignon & Luiz A. Pereira da Silva, 2003. "The Impact of Economic Policies on Poverty and Income Distribution : Evaluation Techniques and Tools," World Bank Publications, The World Bank, number 15090, August.
    2. Siobhan Austen & Monica Costa & Rhonda Sharp & Diane Elson, 2013. "Expenditure Incidence Analysis: A Gender-Responsive Budgeting Tool for Educational Expenditure in Timor-Leste?," Feminist Economics, Taylor & Francis Journals, vol. 19(4), pages 1-24, October.
    3. Diane Elson, 1998. "Integrating gender issues into national budgetary policies and procedures: some policy options," Journal of International Development, John Wiley & Sons, Ltd., vol. 10(7), pages 929-941.
    4. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
    5. Linda G. Morra Imas & Ray C. Rist, 2009. "The Road to Results : Designing and Conducting Effective Development Evaluations," World Bank Publications, The World Bank, number 2699, August.
    6. Ariel Fiszbein & Norbert Schady & Francisco H.G. Ferreira & Margaret Grosh & Niall Keleher & Pedro Olinto & Emmanuel Skoufias, 2009. "Conditional Cash Transfers : Reducing Present and Future Poverty," World Bank Publications, The World Bank, number 2597, August.
    7. Isabel Ortiz & Matthew Cummins, 2013. "Austerity Measures in Developing Countries: Public Expenditure Trends and the Risks to Children and Women," Feminist Economics, Taylor & Francis Journals, vol. 19(3), pages 55-81, July.
    8. Margaret Grosh & Carlo del Ninno & Emil Tesliuc & Azedine Ouerghi, 2008. "For Protection and Promotion : The Design and Implementation of Effective Safety Nets," World Bank Publications, The World Bank, number 6582, August.
    9. Mansoora Rashid & Vajeera Dorabawila & Richard Adams, 2001. "Household Welfare, the Labor Market, and Social Programs in Albania," World Bank Publications, The World Bank, number 14015, August.
    10. Dilnot, Andrew W & Kay, John A & Keen, Michael, 1990. "Allocating Taxes to Households: A Methodology," Oxford Economic Papers, Oxford University Press, vol. 42(1), pages 210-230, January.
    11. Tewodaj Mogues, 2013. "The Reach of Rural Services in Ethiopia: An Asset and Gender-Based Public Expenditure Benefit Incidence Analysis," The European Journal of Development Research, Palgrave Macmillan;European Association of Development Research and Training Institutes (EADI), vol. 25(2), pages 230-251, April.
    12. Daniela Maria Casale, 2012. "Indirect Taxation and Gender Equity: Evidence from South Africa," Feminist Economics, Taylor & Francis Journals, vol. 18(3), pages 25-54, July.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    Paraguay; fiscal incidence; taxes; transfers; gender; inequality; government policy;

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • J16 - Labor and Demographic Economics - - Demographic Economics - - - Economics of Gender; Non-labor Discrimination

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