{"type":"script","doc_desc":{"producers":[{"name":"Reproducibility WBG","abbr":"DIME","affiliation":"World Bank - Development Impact Department","role":"Verification and preparation of metadata"}],"prod_date":"2025-01-27","version":"1"},"project_desc":{"authoring_entity":[{"name":"Tatiana Flores","affiliation":"World Bank","email":"rfloresibarra@worldbank.org"},{"name":"Guillermo Cruces","affiliation":"Nottingham & CEDLAS-UNLP","email":"gcruces@cedlas.org"},{"name":"Jose Carlo Berm\u00fadez","affiliation":"PUC-Chile","email":"jcbermudez@uc.cl"},{"name":"Thiago Scot","affiliation":"World Bank","email":"tscot@worldbank.org"},{"name":"Juan Luis Schiavoni","affiliation":"World Bank","email":"jschiavoni@worldbank.org"},{"name":"Dario Tortarolo","affiliation":"World Bank","email":"dtortarolo@worldbank.org"}],"output":[{"type":"World Bank Policy Research Working Papers","title":"Exploring the Gender Divide in Real Estate Ownership and Property Tax Compliance","description":"Policy Research Working Paper (PRWP)"}],"datasets":[{"name":"Administrative Data from Tres de Febrero","note":"This dataset includes all records of payments made by taxpayers (property owners) in Tres de Febrero. The data contains various billing details such as the account number, which serves as a unique property ID, the address, and the name of the locality (neighborhood). It also includes information about the year and month of the bill (12 bills per year), the monthly fee (in pesos), the paid fee (amount in pesos), the due date, the date of payment, and the number of days overdue. Additionally, it records the means of payment (cash or electronic), the type of account (residential, retail store, or manufacturer), and the linear front meters of the lot or property.\n\nFurthermore, Tres de Febrero has access to administrative data from the Province of Buenos Aires, which provides assessed property values and individual tax identifiers for up to two property owners.\n\nDataset at the monthly level between 2018-2024 including payments - Located at: Data\/raw\/db2_170224f.dta.\n\nWorking shapefile at the cadastral level - Located at: Data\/raw\/3df.dta.\n\nWorking shapefile including property identifier and coordinates at the block level -  Located at: Data\/raw\/3df_manzana.dta.\n\nWorking shapefile at the manzana level -Located at: Data\/raw\/3df_manzana_shp.dta.\n\nShapefile of Tres de Febrero -  Located at: Data\/raw\/3df_shp.dta.\n\nDataset at the property level including the account number and address of the property -   Located at: Data\/raw\/cadastro.dta.\n\nWorking dataset identifying the gender of each property owner at the account level - Located at: Data\/raw\/db_gender.dta.\n\nWorking dataset including code for birth year of every owner  - Located at: Data\/raw\/edad_cuit.dta.\n\nDataset at the monthly level between 2018-2021, including payments, cadaster assessed property values, and dwelling characteristics - Located at: Data\/raw\/working_data_3dF_all.dta.\n\n\n","access_type":"Data is confidential and not included in the package. For more information regarding these data, replicators can contact Dario Tortarolo (dtortarolo@worldbank.org)."},{"note":"Source: Cruces, Tortarolo, and Vazquez-Bare (2023). Treatment assignments from a large-scale randomized communication campaign.\nLocated at: Data\/raw\/working_data_RCT_Oct20.dta","name":"RCT data from Cruces, Tortarolo, and Vazquez-Bare (2023)","access_type":"Data is confidential and not included in the package. For more information regarding these data, replicators can contact Dario Tortarolo (dtortarolo@worldbank.org)."}],"software":[{"name":"Stata","version":"18 MP"}],"scripts":[{"file_name":"RR_ARG_2025_263.zip","zip_package":"RR_ARG_2025_263.zip","title":"Reproducibility package (code) for Exploring the Gender Divide in Real Estate Ownership and Property Tax Compliance","date":"2025-01","notes":"Computational reproducibility verified by the Development Impact (DIME) Analytics team, World Bank.","dependencies":"All dependencies are stored in the ado folder. "}],"title_statement":{"idno":"RR_ARG_2025_263","title":"Reproducibility package for Exploring the Gender Divide in Real Estate Ownership and Property Tax Compliance"},"production_date":"2025-01","abstract":"We investigate gender disparities in residential property ownership and tax compliance in\na large Argentine municipality using detailed tax administrative data. While ownership is\nevenly 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\u2019s 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.","geographic_units":[{"name":"Argentina","code":"ARG","type":"Country"}],"keywords":[{"name":"Gender"},{"name":"real estate ownership"},{"name":"property tax compliance"},{"name":"Argentina"}],"topics":[{"id":"H26","vocabulary":"JEL Classifications","name":" Tax Evasion and Avoidance ","url":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","parent_id":"H2","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel"},{"id":"H71","vocabulary":"JEL Classifications","name":" State and Local Taxation, Subsidies, and Revenue ","url":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","parent_id":"H7","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel"},{"id":"J16","vocabulary":"JEL Classifications","name":" Economics of Gender; Non-labor Discrimination ","url":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","parent_id":"J1","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel"},{"id":"R28","vocabulary":"JEL Classifications","name":" Urban, Rural, Regional, Real Estate, and Transportation Economics: Government Policy ","url":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel","parent_id":"R2","uri":"https:\/\/www.aeaweb.org\/econlit\/jelCodes.php?view=jel"}],"language":[{"name":"English","code":"EN"}],"data_statement":"All data is restricted and has not been included in the reproducibility package. For more\ndetails, please refer to the README file.","repository_uri":[{"name":"Reproducible Research Repository (World Bank)","uri":"https:\/\/reproducibility.worldbank.org"}],"reproduction_instructions":"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.","technology_requirements":"~ 24 minutes","technology_environment":"Paper exhibits were reproduced on a computer with the following specifications:\n\u2013 OS: Windows 10 Enterprise\n\u2013 Processor: Intel(R) Xeon(R) Gold 6226R CPU @ 2.90GHz   2.90 GHz  (2 processors)\n\u2013 Memory available: 32 GB\n\u2013 Software version: Microsoft Excel for Microsoft 365 MSO (Version 2402 Build 16.0.17328.20550) 64-bit ","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.","license":[{"name":"Modified BSD3","uri":"https:\/\/opensource.org\/license\/bsd-3-clause\/"}],"contacts":[{"name":"Jose Carlo Berm\u00fadez","affiliation":"PUC-Chile","email":"jcbermudez@uc.cl"},{"name":"Thiago Scot","affiliation":"World Bank","email":"tscot@worldbank.org"},{"name":"Reproducibility WBG","affiliation":"World Bank","email":"reproducibility@worldbank.org"}]},"tags":[{"tag":"DOI"},{"tag":"Open code"},{"tag":"Restricted data"}],"schematype":"script"}