PFR基础：财政政策和妇女经济赋权

PFR FundamentalsFISCAL POLICY AND WOMEN’S ECONOMIC JUNE 2025 © 2025 The World Bank1818 H Street NW, Washington DC 20433 Some rights reserved This work is a product of The World Bank. The findings, interpretations, and conclusions expressed in this work do notnecessarily reflect the views of the Executive Directors of The World Bank or the governments they represent. The World Bank does not guarantee the accuracy, completeness, or currency of the data included in this work and does notassume responsibility for any errors, omissions, or discrepancies in the information, or liability with respect to the use of or failureto use the information, methods, processes, or conclusions set forth. The boundaries, colors, denominations, links/footnotes andother information shown in this work do not imply any judgment on the part of The World Bank concerning the legal status of Nothing herein shall constitute or be construed or considered to be a limitation upon or waiver of the privileges and immunities ofThe World Bank, all of which are specifically reserved. Rights and Permissions The material in this work is subject to copyright. Because The World Bank encourages dissemination of its knowledge, this workmay be reproduced, in whole or in part, for noncommercial purposes as long as full attribution to this work is given. Attribution—Please cite the work as follows: “Komatsu, Hitomi, Ceren Ozer, Laura Fernanda Abramovsky, and Clement Jourbet, .2025.PFR Fundamentals: Fiscal Policy and Women’s Economic Empowerment. © World Bank.” Any queries on rights and licenses, including subsidiary rights, should be addressed to World Bank Publications, The World Bank,1818 H Street NW, Washington, DC 20433, USA; fax: 202-522-2625; e mail: pubrights@worldbank.org. Contents Section 1Introduction Section 2The Macrofiscal Chapter 2.1.What Type of Gender Analysis Can the Macrofiscal Chapter Include?2.2.Deep Dive: The Role of Reducing Gender Gaps in Employment in Mitigating Section 3The Revenue Chapter 3.1.How Can a Gender Analysis Be Implemented in a PFR’s Revenue Chapter?3.2.Examples of an Extended Gender Analysis in the Revenue Chapter Section 4The Expenditure Chapter 4.1.How Can a Gender Analysis Be Integrated Into the Expenditure Chapterof a PFR? AppendixesA. World Bank Growth Models that Incorporate GenderB. Data Sources About the Notes andAcknowledgments PFR Fundamentalsis a series of analytical and how-to notes prepared by the FiscalPolicy Unit to assist task teams in preparing and implementing Public Finance Reviews This Note was authored by Hitomi Komatsu, Ceren Ozer, and Laura Abramovsky, withcontributions from Clement Jourbet on gender gaps in pensions. Overall guidance wasprovided by Fernando Blanco and Emilia Skrok. Peer-review comments were providedby Caren Grown, Ana Maria Oviedo, Anna Fruttero, Ana Maria Munoz-Boudet, Bar- Abbreviations CEMCountry Economic MemorandumE-CEQengendered commitment to equityLFPlabor force participationGBVgender-based violenceGEGIGender Employment Gap IndexIMFInternational Monetary FundISORAInternational Survey on Revenue AdministrationLTGMlong-term growth modelPITpersonal income tax Introduction en’s economic empowerment, and contributing to inclusive growth. The design andadministration of tax policies can impact gender equality. Public spending on serviceslike childcare, eldercare, water, sanitation, and safe transport can ease unpaid careburdens that disproportionately fall on women. Investments in digital access and in-frastructure also support women’s labor force participation (LFP) .While not all fiscalpolicy instruments can directly address gender disparities, fiscal policy remains a pow- Each chapter in this Note defines a select set of gender analyses that may be relevant,provides illustrative examples of analyses undertaken by the World Bank, and high-lights the associated data needs.The macrofiscal chapter shows the macroeconomicgains from closing gender gaps and describes approaches to addressing impacts of medium- and long-term impacts of demographic changes on fiscal sustainability, in-cluding pension programs and health spending. The revenue chapter summarizes thekey features of a tax system that supports women’s economic empowerment based onemerging evidence. It discusses where a gender analysis may be relevant, describesselect analyses and data needs, and provides examples of approaches used by the WorldBank to assess various tax types, including labor income, simplified business taxes, andproperty taxes, and tax administration. For expenditures, this Note focuses on an en- The MacrofiscalChapter Incorporating a gender perspective into the macrofiscal analysis strengthens theoverall narrative on inclusive and sustainable growth which should be includedin this chapter.Integrating a gender analysis in the macrofiscal chapter can helpidentify potential macroeconomic and fiscal gains from improving women’s eco-nomic participation and investing in their