世界银行：不平等的负担，不平等的福利：从性别角度分析秘鲁的财政制度（英文版）

This paper applies a gender lens to the distributional analysis of Peru’s fiscal system using the Commitment to Equity methodology with data from the 2019 Encuesta Nacional de Hogares. The paper examines how taxes and transfers affect households with gender-relevant characteristics, including presence of dependents, care responsibilities, and agricultural reliance. The analysis reveals that while Peru’s fiscal system increases poverty when considering taxes and cash transfers (consumable inco