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Unequal Burdens, Uneven Benefits : Applying a Gender Lens to the Analysis of Peru’s Fiscal System

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  • Hernandez, Paola Buitrago
  • De la Flor Giuffra, Luciana
  • Rivera Gallegos, Gonzalo Javier
  • Rubiano Matulevich, Eliana Carolina

Abstract

This 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.

Suggested Citation

  • Hernandez, Paola Buitrago & De la Flor Giuffra, Luciana & Rivera Gallegos, Gonzalo Javier & Rubiano Matulevich, Eliana Carolina, 2025. "Unequal Burdens, Uneven Benefits : Applying a Gender Lens to the Analysis of Peru’s Fiscal System," Policy Research Working Paper Series 11189, The World Bank.
    • Handle: RePEc:wbk:wbrwps:11189
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    References listed on IDEAS

    as
    1. World Bank, 2023. "Women, Business and the Law 2023 [La Mujer, la Empresa y el Derecho 2023]," World Bank Publications - Books, The World Bank Group, number 39462, April.
    2. repec:idq:ictduk:18262 is not listed on IDEAS
    3. Kakwani, Nanok C, 1977. "Measurement of Tax Progressivity: An International Comparison," Economic Journal, Royal Economic Society, vol. 87(345), pages 71-80, March.
    4. Berniell, Inés & Berniell, Lucila & Mata, Dolores de la & Edo, María & Marchionni, Mariana, 2021. "Gender gaps in labor informality: The motherhood effect," Journal of Development Economics, Elsevier, vol. 150(C).
    Full references (including those not matched with items on IDEAS)

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