不平等的负担，不平等的福利：从性别角度分析秘鲁的财政制度（英）

11189 Unequal Burdens, Uneven Benefits Applying a Gender Lens to the Analysis of Peru’sFiscal SystemPublic Disclosure Authorized Paola Buitrago-HernandezLuciana de la Flor GiuffraGonzalo RiveraEliana Rubiano-Matulevich Poverty and Equity Global DepartmentAugust 2025 Policy Research Working Paper11189 Abstract This paper applies a gender lens to the distributional analysisof Peru’s fiscal system using the Commitment to Equitymethodology with data from the 2019 Encuesta Nacionalde Hogares. The paper examines how taxes and transfersaffecthouseholds with gender-relevant characteristics,including presence of dependents, care responsibilities, andagricultural reliance. The analysis reveals that while Peru’sfiscal system increases poverty when considering taxes andcash transfers (consumable income), it reduces both pov-erty and inequality when including the monetized value ofeducation and health services (final income). The findings also show that nuclear, extended, and single-parent house-holds experience poverty increases after fiscal interventions,while elderly and single adult households see reductionsin poverty. Agricultural households benefit more due totargeted transfers and lower tax burdens. Policy simula-tions show that expanding the generosity of existing directtransfers reduces poverty, especially for single mothers andagricultural households, but still falls short in addressingdisadvantages faced by families with caregiving respon-sibilities. The findings underscore the need for a moregender-responsive fiscal agenda. The Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about developmentissues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry thenames of the authors and should be cited accordingly. The findings, interpretations, and conclusions expressed in this paper are entirely thoseof the authors. They do not necessarily represent the views of the International Bank for Reconstruction and Development/World Bank andits affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent. Unequal Burdens, Uneven Benefits: Applying a Gender Lens to theAnalysis of Peru’s Fiscal System1 Paola Buitrago-Hernandez Luciana de la FlorGiuffra Gonzalo Rivera Eliana Rubiano-Matulevich JEL classification:H31, I3, J1, O1 Keywords: fiscal incidence, gender equality, poverty, inequality, Peru 1Introduction Fiscal policy is a powerful tool for shaping economic outcomes and addressing inequality. However, theimpacts of taxes and public spending are not necessarily gender neutral and can widen existing disparities.This paper examines the gendered effects of Peru’s fiscal system using the Commitment to Equity (CEQ)methodology, with a specific focus on howtaxes and transfersaffect different household typesthat differby caregiving intensity, family structure, and income source.2 Peru’s fiscal architecturemirrors an upper-middle-income economy with limitedrevenue mobilization. Taxcollections have averaged just under15 percent of GDP over thepast decade—below structural (19.5percent) and aspirationalcomparators(24.3 percent) (World Bank, forthcoming). The resultinglimited fiscalspace constrains the state’s capacity toinvest in human capital, expand social protection, and narrow gendergaps. Moderate poverty declinedto 27.6 percent in 2024 (from 29.0 percent in 2023) but is still 7.4 pointsabove 2019, leaving roughly 9 million people unable to meet basic needs. Extreme poverty fell to 5.5percent—about 1.8 million Peruvians, nearly 1million more than before the pandemic. The setback reflectsa decade-long growth slowdown, aggravated by political instability and weaker institutions, in stark contrastto 2004-2019, 5.2 percentannual GDP growth contributed to lifting9.6 million Peruvians out of poverty.Today, one-third of Peruvians remain vulnerable to slipping below the poverty line, and gender disparitiesin earnings, informality, and access to services persist—pressuring a fiscal framework already stretched thin(World Bank, 2023). The structure of Peru’s fiscal system compounds these poverty challenges, particularly for women andhouseholds with care responsibilities. Peru’s tax system relies heavily on regressive indirect taxes, with ValueAdded Tax (VAT) alone accounting for 6.0 percent of Gross Domestic Product (GDP)and representing 40percent of total tax revenue. Personal Income Tax (PIT) collection remainslowat 1.7 percent of GDP, partlydue to high exemption thresholds and widespread labor informality that affects women disproportionately.With 75 percent of workers operating informally—and informality rates reaching nearly 100 percent amongthe lowest income deciles where women are overrepresented—the tax system has gendered consequences(World Bank, forthcoming).While there have been positive developments on s