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A Gender Sensitive Fiscal Incidence Analysis for Latin America: Brazil, Colombia, the Dominican Republic, Mexico, and Uruguay

archives@tulane.edu / This dissertation examines how fiscal policy affects gender inequality using a comparable and comprehensive framework and data from Brazil, Colombia, the Dominican Republic, Mexico, and Uruguay. Using the harmonized household microdata provided by the Commitment to Equity (CEQ) Institute at Tulane University, this study assesses how fiscal policy in these countries affects households and beneficiaries with gender equity as the focus. This is the first cross-country comprehensive gendered fiscal incidence analysis evaluating the impact of direct and indirect taxes (including consumption taxes and subsidies), direct and indirect subsidies (e.g., cash transfers), and in-kind education and health transfers combined. The study reveals that male breadwinner households are more disadvantaged pre and post government intervention as compared to female breadwinner households. However, female headed households are more disadvantaged than male headed households. In fact, female headed households are the most severely disadvantaged group compared to any other gender variable. In all countries analyzed in this study, fiscal policy as a whole does improve the wellbeing of those who are more disadvantaged pre fisc (i.e., the poor, defined as those who earn less than US$5.50 PPP per day) regardless of their gender. Further research is needed to determine why female breadwinners are better off than male breadwinners, but female headed households are more disadvantaged than any other type of gender household classification. Additionally, more research should be done to determine the most effective gender variables necessary to assess fiscal policy. / 1 / Samantha Greenspun

  1. tulane:110763
Identiferoai:union.ndltd.org:TULANE/oai:http://digitallibrary.tulane.edu/:tulane_110763
Date January 2019
ContributorsGreenspun, Samantha (author), Lustig, Nora (Thesis advisor), School of Liberal Arts Latin American Studies (Degree granting institution)
PublisherTulane University
Source SetsTulane University
LanguageEnglish
Detected LanguageEnglish
TypeText
Formatelectronic, pages:  392
Rights6 months, Copyright is in accordance with U.S. Copyright law.

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