世界银行-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）

Policy Research Working Paper11189Unequal Burdens, Uneven BenefitsApplying a Gender Lens to the Analysis of Peru’s Fiscal System Paola Buitrago-HernandezLuciana de la Flor GiuffraGonzalo RiveraEliana Rubiano-MatulevichPoverty and Equity Global Department August 2025 Public Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedProduced by the Research Support TeamAbstractThe Policy Research Working Paper Series disseminates the findings of work in progress to encourage the exchange of ideas about development issues. An objective of the series is to get the findings out quickly, even if the presentations are less than fully polished. The papers carry the names of the authors and should be cited accordingly. The findings, interpretations, and conclusions expressed in this paper are entirely those of the authors. They do not necessarily represent the views of the International Bank for Reconstruction and Development/World Bank and its affiliated organizations, or those of the Executive Directors of the World Bank or the governments they represent.Policy Research Working Paper 11189This 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 pov-erty and inequality when including the monetized value of education 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 reductions in poverty. Agricultural households benefit more due to targeted transfers and lower tax burdens. Policy simula-tions 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 respon-sibilities. The findings underscore the need for a more gender-responsive fiscal agenda.This paper is a product of the Poverty and Equity Global Department. It is part of a larger effort by the World Bank to provide open access to its research and make a contribution to development policy discussions around the world. Policy Research Working Papers are also posted on the Web at http://www.worldbank.org/prwp. The authors may be contacted at erubiano@worldbank.org. Unequal Burdens, Uneven Benefits: Applying a Gender Lens to the Analysis of Peru’s Fiscal System1 Paola Buitrago-Hernandez Luciana de la Flor Giuffra Gonzalo Rivera Eliana Rubiano-Matulevich JEL classification: H31, I3, J