Although social and tax rules generally apply equally to women and men, they are likely to have a different impact on women and men due to differences in their circumstances (hours of paid work, income, household composition, etc.). Furthermore, because women and men live within larger units such as the household or the tax household, the exact impact of a social and tax measure on women and men depends on how resources are pooled and distributed.
The assessment of socio-fiscal reforms from the perspective of gender inequalities, whilst now mandatory, does not appear to be effective as it overlooks the way in which resources are shared, and very often concludes that the reforms have no effect on inequalities. The aim of this project is to propose a methodology for the allocation of resources, thereby enabling any proposed socio-fiscal reform to be examined from the perspective of gender inequalities.
