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Reproducibility package for Fiscal Policy And Gender Equity: Insights From Multi-Country Fiscal Incidence Analysis

2026
Get Reproducibility Package
Reference ID
FR_WLD_2026_646
DOI
https://doi.org/10.60572/h9ac-dq33
Author(s)
Yeon Soo Kim, Luciana de la Flor Giuffra, Gustavo Javier Canavire Bacarreza, Yared Seid
Collections
Flagships and Reports
Metadata
JSON
Created on
May 20, 2026
Last modified
May 20, 2026
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  • Overview
  • Reproducibility Package
  • Description
  • Scope and coverage
  • Disclaimer
  • Access and rights
  • Contacts
  • Information on metadata
  • Citation

    • Overview

    Abstract

    Fiscal policy is often treated as gender-neutral, yet its effects are deeply gendered. This paper synthesizes engendered fiscal incidence analysis studies from 14 countries and applies a new harmonized typology to three countries to show how tax and transfer systems interact with women’s work, care responsibilities, and household structures. The goal is to move beyond gender labels in budgets and identify which fiscal mechanisms reduce gendered poverty risks, and which reinforce them. This paper reveals systematic mechanisms and insights through which fiscal systems shape gender gaps in poverty. These patterns arise not only from the design of tax and transfer instruments but also from who interacts with them and who is excluded.

    Reproducibility Package

    Scripts
    Get Reproducibility Package
    File name
    FR_WLD_2026_646
    Zip package
    FR_WLD_2026_646.zip
    Title
    Reproducibility package for Fiscal Policy And Gender Equity: Insights From Multi-Country Fiscal Incidence Analysis
    Date
    2026-05
    Dependencies
    Stata dependencies are listed in the ado folder.
    Instructions
    See README in reproducibility package.
    Notes
    Computational reproducibility verified by Development Impact (DECDI) Analytics team, World Bank.
    Source code repository
    Repository name URI
    Reproducible Research Repository (World Bank) https://reproducibility.worldbank.org
    Software
    Name
    Stata
    Version
    19.5

    Reproducibility

    Technology environment

    Paper exhibits were reproduced on a computer with the following specifications:
    • OS: Windows 11 Enterprise
    • Processor: Intel(R) Xeon(R) Gold 5218 CPU @ 2.30GHz (2.30 GHz) (2 processors)
    • Memory available: 16 GB
    • Software version: Stata 19.5 MP
    Technology requirements

    Runtime ~ 5 minutes
    Reproduction instructions

    To reproduce the exhibit in this paper a new user should do the following

    1. Once access is granted on the restricted datasets, place them in the appropriate folder
    2. Open the master do file _Master do file.
    3. Update the global directories and run the script.

    Data

    Datasets
    Name
    Kenya Continuous Household Survey (KCHS) 2022
    Note
    Data accessed in February 2025. The dataset used in this package is a processed version derived from another World Bank project and provided to the authors. It is not the raw KCHS 2022 data available at KeNADA. Users interested in accessing this processed dataset should contact [TTL name/email] directly. The complete list of variables used in this project is included in variable_list_kenya.csv inside the reproducibility package. Raw data is publicly available at KeNADA but requires registration. File location: Data/KEN/input/KCHS2022_KEN_FIA.dta.
    Access policy
    Data is publicly available but does not allow redistribution and is not included in the reproducibility package.
    License
    Public use files
    Data URL
    https://statistics.knbs.or.ke/nada/index.php/catalog/131
    Citation
    Kenya National Bureau of Statistics (KNBS). 2025. "Kenya Continuous Household Survey (KCHS) 2022" [dataset]. Kenya National Data Archive (KeNADA). https://statistics.knbs.or.ke/nada/index.php/catalog/131. Accessed February 2025.
    Name
    Bulgaria National Survey on Income and Living Conditions (SILC) 2020
    Note
    Data accessed in 2025. Restricted data. The datasets used in this analysis are not publicly available due to data privacy restrictions. These data were specifically processed for the study: Robayo-Abril, M., & Cabrera, M. (2024). All results in the paper use confidential microdata from the Bulgarian National SILC 2020 and HBS data 2021. The Bulgaria Poverty team has an existing agreement with the Bulgaria National Statistical Institute (NSI) for restricted data access for members included in specific research proposals and who have signed confidentiality declarations. Access to the national SILC and HBS data is based on an approval process, a detailed research proposal, confidentiality agreements signed by each team member, and standard forms sent by the NSI. Access will be granted to all those with a valid research agreement and removed at the end of the agreement unless the user sends an extension or revised agreement. More details on microdata access can be found here: https://www.nsi.bg/en/content/3168/households-income-expenditure-and-consumption; https://www.nsi.bg/en/content/8252/social-inclusion-and-living-conditions. Access to microdata can be requested from Desislava Mancheva (desislavadimitrova@nsi.bg) or Svilen Skateliev (skateliev@nsi.bg). The complete set of variables is included in variable_list_bulgaria.csv. File location: Data/BGR/input/BGR20WBN_childp_Aug9_2023.dta.
    Access policy
    Data access was granted directly to the study authors by the data owners/managers. It was obtained with a custom data license that does not allow for redistribution and it is not included in the reproducibility package.
    License
    Custom License
    License URL
    https://www.nsi.bg/en/content/14843/basic-page/license-use-statistical-information-produced-and-disseminated-national-statistical-institute
    Citation
    National Statistical Institute of Bulgaria (NSI). 2025. "Bulgaria National Survey on Income and Living Conditions (SILC) 2020" [dataset]. Accessed 2025.
    Name
    Encuesta Nacional de Hogares (ENAHO) 2019
    Note
    Data accessed in July 2025. The original raw data is publicly available (https://proyectos.inei.gob.pe/microdatos/)at the Instituto Nacional de Estadística e Informática (INEI) microdata portal. To access the Peruvian raw data: select the 'Consulta por Encuestas' tab, select 'ENAHO ACTUALIZADA' under 'Encuesta', select 'Condiciones de Vida y Pobreza - ENAHO', then choose 2019 as the year and 'Annual (Ene-Dic)' as the frequency. The dataset used in this package is a processed version derived from another World Bank project and provided to the authors of this project. The original authors can be contacted at [TTL name/email] for questions. The processed dataset is included in the reproducibility package. File location: Data/PER/input/CEQ_PER19.dta. The full list of variables used is included in variable_list_peru.csv
    Access policy
    Data is publicly available and included in the reproducibility package.
    License
    Open Access
    License URL
    https://www.gob.pe/20399-solicitar-acceso-a-la-informacion-publica?child=20796
    Data URL
    https://proyectos.inei.gob.pe/microdatos/
    Citation
    Instituto Nacional de Estadística e Informática (INEI). 2025. "Encuesta Nacional de Hogares (ENAHO) 2019" [dataset]. https://proyectos.inei.gob.pe/microdatos/. Accessed July 2025.
    Data statement

    Some data is restricted and has not been included in the reproducibility package. For more details, please refer to the README file.

    Description

    Output
    Title
    Fiscal Policy And Gender Equity: Insights From Multi-Country Fiscal Incidence Analysis
    Authors
    Author Affiliation Email
    Yeon Soo Kim World Bank ykim8@worldbank.org
    Luciana de la Flor Giuffra World Bank ldelaflorgiuffra@worldbank.org
    Gustavo Javier Canavire Bacarreza World Bank gcanavire@worldbank.org
    Yared Seid World Bank yseid@worldbank.org
    Date of production

    2026-05-15

    Scope and coverage

    Geographic locations
    Location Code
    World WLD

    Disclaimer

    Disclaimer

    The materials in the reproducibility packages are distributed as they were prepared by the staff of the International Bank for Reconstruction and Development/The World Bank. The findings, interpretations, and conclusions expressed in this event do not necessarily reflect the views of the World Bank, the Executive Directors of the World Bank, or the governments they represent. The World Bank does not guarantee the accuracy of the materials included in the reproducibility package.

    Access and rights

    License
    Name URI
    MIT License https://opensource.org/license/mit
    World Bank IGO Rider https://github.com/worldbank/metadata-editor/blob/main/WB-IGO-RIDER.md

    Contacts

    Contacts
    Name Affiliation Email
    Yeon Soo Kim World Bank ykim8@worldbank.org
    Reproducibility WBG World Bank reproducibility@worldbank.org

    Information on metadata

    Producers
    Name Abbreviation Affiliation Role
    Reproducibility WBG DECDI World Bank - Development Impact Department Verification and preparation of metadata
    Date of Production

    2026-05-15
    Document version

    1

    Citation

    Citation
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