Reproducibility package for Exploring the Gender Divide in Real Estate Ownership and Property Tax Compliance
Overview
We investigate gender disparities in residential property ownership and tax compliance in
a large Argentine municipality using detailed tax administrative data. While ownership is
evenly distributed between women, men, and co-owned properties up to the 40th percentile of the value distribution, higher-value properties exhibit significant gender disparities, with women’s share dropping to less than 20% in the top 1%. Although tax compliance increases with property value, with an average evasion rate of 46%, men and women are equally likely to meet their tax obligations across the distribution. However, women face slightly higher effective tax rates due to owning lower-value properties, which are disproportionately affected by a mildly regressive tax schedule. Gender responses to enforcement measures are also comparable. A soft randomized communication campaign significantly increased timely payments equally for both men and women, with men responding more quickly. Similarly, we find no gender-based differences in responses to macroeconomic shocks such as COVID-19. Our study underscores the role of property tax in promoting equitable revenue mobilization and highlights the importance of gender-disaggregated data for informing tax policy and enforcement strategies.
Reproducibility Package
| Repository name | URI |
|---|---|
| Reproducible Research Repository (World Bank) | https://reproducibility.worldbank.org |
Reproducibility
Paper exhibits were reproduced on a computer with the following specifications:
– OS: Windows 10 Enterprise
– Processor: Intel(R) Xeon(R) Gold 6226R CPU @ 2.90GHz 2.90 GHz (2 processors)
– Memory available: 32 GB
– Software version: Microsoft Excel for Microsoft 365 MSO (Version 2402 Build 16.0.17328.20550) 64-bit
~ 24 minutes
The data for this package is strictly confidential, which makes obtaining access and running the package challenging. However, the results obtained by the replicators are stored in the 'output' folder and can be compared against the paper to validate reproducibility.
Data
All data is restricted and has not been included in the reproducibility package. For more
details, please refer to the README file.
Description
| Author | Affiliation | |
|---|---|---|
| Tatiana Flores | World Bank | rfloresibarra@worldbank.org |
| Guillermo Cruces | Nottingham & CEDLAS-UNLP | gcruces@cedlas.org |
| Jose Carlo Bermúdez | PUC-Chile | jcbermudez@uc.cl |
| Thiago Scot | World Bank | tscot@worldbank.org |
| Juan Luis Schiavoni | World Bank | jschiavoni@worldbank.org |
| Dario Tortarolo | World Bank | dtortarolo@worldbank.org |
2025-01
Scope and coverage
| Location | Code |
|---|---|
| Argentina | ARG |
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
| Name | URI |
|---|---|
| Modified BSD3 | https://opensource.org/license/bsd-3-clause/ |
Contacts
| Name | Affiliation | |
|---|---|---|
| Jose Carlo Bermúdez | PUC-Chile | jcbermudez@uc.cl |
| Thiago Scot | World Bank | tscot@worldbank.org |
| Reproducibility WBG | World Bank | reproducibility@worldbank.org |
Information on metadata
| Name | Abbreviation | Affiliation | Role |
|---|---|---|---|
| Reproducibility WBG | DIME | World Bank - Development Impact Department | Verification and preparation of metadata |
2025-01-27
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