绘制税收和预算中的性别维度：法律、政策和实践的跨国研究

Mapping the Gender Dimensionin Taxation and Budgeting A Cross-Country Study of Laws, Policies and Practices Hannelore Maria L. NiestenLuiza Ferraz Di RiccoAlena Sakhonchik Policy Research Working Paper11273 Abstract New data from the World Bank’s Women, Business and theLaw project shed light on the gender dimensions of taxationand public spending—two key fiscal policy tools that impacteconomic growth and poverty reduction. This workingpaper presents new cross-country evidence and descriptiveinsights drawn from both binding legal frameworks (lawsand regulations) and supportive policy instruments (suchas budget circulars, guidelines, and institutional mecha-nisms). Together, these data establish a global baseline forassessing how gender dimensions are embedded in fiscalsystems. The data presented in this working paper are cur-rent as of December 31, 2024, and cover 81 economiesfor taxation and 50 for gender-responsive budgeting. Thefindings point to opportunities for deeper integration of gender into fiscal systems and highlight areas where thisintegration is still evolving—such as limited gender infor-mation and analysis in tax laws and administration, gapsin data systems, and evolving gender-responsive budgetingframeworks. The insights from the data suggest avenues forreform: revising tax and spending laws and policies to betteraddress gender differences in economic outcomes, investingin gender-disaggregated data systems, and strengtheninggender-responsive budgeting frameworks. Such effortscan help ensure that fiscal policies are evidence-based andcontribute to improved economic outcomes for womenand girls, while also advancing broader goals of revenuemobilization and efficient, well-targeted public spending. 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. Mapping the Gender Dimension in Taxation andBudgeting: A Cross-Country Study of Laws, Policies and Practices Hannelore Maria L. Niesten, Luiza Ferraz Di Ricco, Alena Sakhonchik*1 JEL codes:H61,J28, L91, E62, H72, H2, K34 Fiscal policy matters for gender equality and beyond Fiscal policy, through both taxation and public spending, is a powerful lever for promoting inclusive growthand enhancing women’s wellbeing. It shapes how resources are allocated and redistributed across sectorsand population groups, while also influencing macroeconomic stability and growth (Stotsky 2020; Grownand Mascagni 2024; Coelho et al. 2022; Organisation for Economic Co-operation and Development(OECD) 2022). Structural gender disparities in labor market participation, unpaid care responsibilities,and asset ownership affect women’s economic security. These inequalities can be reinforced when fiscalframeworks do not account for the different ways tax and spending measures impact women and men(Canavire-Bacarreza, Soo Kim, and De la Flor Giuffra 2025). While these issues have long been recognized,cross-country data on how gender is integrated into fiscal legal and policy design have remained limited –until now. This working paper draws on new cross-country data from theWomen, Business and the Law(WBL)project to examine how national fiscal frameworks—covering both taxation and public spending—integrate gender into law, policy, and practice. The dataset builds on both binding legal instruments (lawsandregulations)and nonbinding supportive policy frameworks(including budget circulars,policyguidelines, and institutional mechanisms) (WBL 2024). The dataset provides a snapshot of how gender iscurrently addressed in fiscal systems and highlights promising institutional practices that could guide futureimprovements. Rather than measuring results or impacts, the working paper focuses on identifying whereand how gender is included in the design and implementation of tax and budget policies. Closing gender gaps in fiscal systems is a key focus of the World Bank’s Gender Strategy (2024–30), whichpromotes fair and inclusive tax and spending policies. This includes removing discriminatory tax rules andmaking public spending more equitable to support gender equality and inclusive growth. By applying genderanalysis to fiscal policy and budgeting, governments can make better decisions about how resources areused and help break down barriers that limit opportunities for women. On the revenue side, taxation affects women in many roles – not just as taxpayers, but