Project Description

Women, Business and the Law presents pilot data on how gender is integrated into two key fiscal policy tools—tax and public spending—that drive growth and reduce poverty. These indicators provide information on how national fiscal frameworks embed gender into law, policy, and practice creating a foundation for future work to assess the real-world impact of tax and spending reforms on gender equality.

Data reveal uneven progress:

  • Gender analysis in tax laws and administration is limited
  • Gender-responsive budgeting (GRB) frameworks are still evolving
  • Fiscal data systems lack sex-disaggregated information

Closing gender gaps in fiscal systems is a key focus of the World Bank’s Gender Strategy (2024–30). Key actions are needed to make fiscal policies fairer and more effective, improving outcomes for women and girls while supporting smarter revenue mobilization and efficient, well-targeted public spending:

  • Revising tax and public financial management laws to better address gender disparities
  • Strengthening GRB practices
  • Investing in robust gender-disaggregated data systems

Description of framework:

Data collection builds on the established Women, Business and the Law methodology and expertise, focusing on the assessment of existing laws and regulations and supportive policy instruments. The dataset is current as of December 31, 2024 and covers two dimensions: (1) tax; and (2) gender-responsive budgeting.

tax-publication

Tax

Tax data are collected for 81 economies across seven regions worldwide. Legal frameworks questions examine income tax laws covering two areas: tax filing rules and tax provisions that treat women and men differently through tax credits, deductions, exemptions, or allowances. Supportive frameworks questions shed light on the gender aspect in tax administration and reporting.

Gender-Responsive Budgeting

Gender-responsive budgeting (GRB) data are collected for 50 economies across seven regions worldwide.  Legal frameworks questions explore laws governing GRB, use of sex-disaggregated data, and gender assessments of implemented budget programs. Supportive frameworks questions explore government policies and budget instruments— including circulars, statements, guidelines, instructions, and manuals— for integrating gender into public spending.