{"type":"script","doc_desc":{"producers":[{"name":"Reproducibility WBG","abbr":"DECDI","affiliation":"World Bank - Development Impact Department","role":"Verification and preparation of metadata"}],"prod_date":"2026-05-15","version":"1"},"project_desc":{"authoring_entity":[{"name":"Yeon Soo Kim","affiliation":"World Bank","email":"ykim8@worldbank.org"},{"name":"Luciana de la Flor Giuffra","affiliation":"World Bank","email":"ldelaflorgiuffra@worldbank.org"},{"name":"Gustavo Javier Canavire Bacarreza","affiliation":"World Bank","email":"gcanavire@worldbank.org"},{"name":"Yared Seid","affiliation":"World Bank","email":"yseid@worldbank.org"}],"title_statement":{"title":"Reproducibility package for Fiscal Policy And Gender Equity:\nInsights From Multi-Country Fiscal Incidence Analysis","idno":"FR_WLD_2026_646"},"data_statement":"Some data is restricted and has not been included in the reproducibility package. For more details, please refer to the README file. ","software":[{"name":"Stata","version":"19.5"}],"scripts":[{"title":"Reproducibility package for Fiscal Policy And Gender Equity:\nInsights From Multi-Country Fiscal Incidence Analysis","date":"2026-05","notes":"Computational reproducibility verified by Development Impact (DECDI) Analytics team, World Bank.","instructions":"See README in reproducibility package.","file_name":"FR_WLD_2026_646","zip_package":"FR_WLD_2026_646.zip","dependencies":"Stata dependencies are listed in the ado folder."}],"repository_uri":[{"name":"Reproducible Research Repository (World Bank)","uri":"https:\/\/reproducibility.worldbank.org"}],"production_date":"2026-05-15","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\u2019s 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. ","geographic_units":[{"name":"World","code":"WLD"}],"output":[{"title":"Fiscal Policy And Gender Equity:\nInsights From Multi-Country Fiscal Incidence Analysis"}],"language":[{"name":"English","code":"EN"}],"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":"MIT License","uri":"https:\/\/opensource.org\/license\/mit"},{"name":"World Bank IGO Rider","uri":"https:\/\/github.com\/worldbank\/metadata-editor\/blob\/main\/WB-IGO-RIDER.md"}],"contacts":[{"name":"Yeon Soo Kim","affiliation":"World Bank","email":"ykim8@worldbank.org"},{"name":"Reproducibility WBG","affiliation":"World Bank","email":"reproducibility@worldbank.org"}],"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.\nFile location: Data\/KEN\/input\/KCHS2022_KEN_FIA.dta.","access_type":"Data is publicly available but does not allow redistribution and is not included in the reproducibility package.","license":"Public use files","uri":"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. \nMore 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).  \nThe complete set of variables is included in variable_list_bulgaria.csv.\n File location: Data\/BGR\/input\/BGR20WBN_childp_Aug9_2023.dta.","access_type":"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","citation":"National Statistical Institute of Bulgaria (NSI). 2025. \"Bulgaria National Survey on Income and Living Conditions (SILC) 2020\" [dataset]. Accessed 2025.","license_uri":"https:\/\/www.nsi.bg\/en\/content\/14843\/basic-page\/license-use-statistical-information-produced-and-disseminated-national-statistical-institute"},{"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 Estad\u00edstica e Inform\u00e1tica (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.\nFile location: Data\/PER\/input\/CEQ_PER19.dta.\nThe full list of variables used is included in variable_list_peru.csv","access_type":"Data is publicly available and included in the reproducibility package.","license":"Open Access","uri":"https:\/\/proyectos.inei.gob.pe\/microdatos\/","citation":"Instituto Nacional de Estad\u00edstica e Inform\u00e1tica (INEI). 2025. \"Encuesta Nacional de Hogares (ENAHO) 2019\" [dataset]. https:\/\/proyectos.inei.gob.pe\/microdatos\/. Accessed July 2025.","license_uri":"https:\/\/www.gob.pe\/20399-solicitar-acceso-a-la-informacion-publica?child=20796"}],"reproduction_instructions":"To reproduce the exhibit in this paper a new user should do the following\n1. Once access is granted on the restricted datasets, place them in the appropriate folder\n2. Open the master do file `_Master` do file.\n3. Update the global directories and run the script.","technology_requirements":"Runtime ~ 5 minutes","technology_environment":"Paper exhibits were reproduced on a computer with the following specifications:\n\u2022 OS: Windows 11 Enterprise\n\u2022 Processor: Intel(R) Xeon(R) Gold 5218 CPU @ 2.30GHz (2.30 GHz) (2 processors)\n\u2022 Memory available: 16 GB\n\u2022 Software version: Stata 19.5 MP"},"datacite":{"creators":[{"givenName":"Yeon Soo","familyName":"Kim","nameType":"Personal","affiliation":[{"name":"World Bank","affiliationIdentifier":" https:\/\/ror.org\/00ae7jd04","affiliationIdentifierScheme":"ROR","schemeUri":"https:\/\/ror.org"}]},{"givenName":"Luciana de la Flor","familyName":"Giuffra","nameType":"Personal","affiliation":[{"name":"World Bank","affiliationIdentifier":" https:\/\/ror.org\/00ae7jd04","affiliationIdentifierScheme":"ROR","schemeUri":"https:\/\/ror.org"}]},{"givenName":"Gustavo Javier Canavire","familyName":"Bacarreza","nameType":"Personal","affiliation":[{"name":"World Bank","affiliationIdentifier":" https:\/\/ror.org\/00ae7jd04","affiliationIdentifierScheme":"ROR","schemeUri":"https:\/\/ror.org"}]},{"givenName":"Yared","familyName":"Seid","nameType":"Personal","affiliation":[{"name":"World Bank","affiliationIdentifier":" https:\/\/ror.org\/00ae7jd04","affiliationIdentifierScheme":"ROR","schemeUri":"https:\/\/ror.org"}]}],"titles":[{"lang":"en","title":"Reproducibility package for Fiscal Policy And Gender Equity:\nInsights From Multi-Country Fiscal Incidence Analysis"},{"title":"FR_WLD_2026_646","titleType":"Other"}],"publisher":"World Bank","publicationYear":"2026","types":{"resourceType":"Reproducibility package","resourceTypeGeneral":"Other"},"url":"https:\/\/reproducibility.worldbank.org\/index.php\/catalog\/study\/FR_WLD_2026_646","language":"en"},"tags":[{"tag":"DOI"},{"tag":"Open Code"},{"tag":"Restricted Data"}],"schematype":"script"}