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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
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    File URL: http://repec.tulane.edu/RePEc/ceq/ceq76.pdf
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    References listed on IDEAS

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    Cited by:

    1. Robayo,Monica & Tribin Uribe,Ana Maria & Oliva Cepeda,Jose Andres, 2023. "Fiscal Policy as a Tool for Gender Equity in El Salvador," Policy Research Working Paper Series 10547, The World Bank.
    2. Canavire Bacarreza, Gustavo J. & Aliaga, Guillermo Gómez & Britton, Chevanne & Rios-Avila, Fernando & Pozo, Wilson Jimenez & Ibarra, Silvia Granados & Li, Ran, 2024. "Fiscal Incidence on the Island: Grenada's Fiscal System and Its Incidence," IZA Discussion Papers 16795, IZA Network @ LISER.
    3. Ambel,Alemayehu A. & Tesfaye,Wondimagegn Mesfin & Yonis,Manex Bule, 2022. "A Gendered Fiscal Incidence Analysis for Ethiopia : Evidence from Individual-Level Data," Policy Research Working Paper Series 10130, The World Bank.
    4. Olivier Bargain, 2024. "Income sources, intrahousehold allocation and individual poverty," Review of Income and Wealth, International Association for Research in Income and Wealth, vol. 70(2), pages 291-319, June.

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    Keywords

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    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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