世界银行：绘制税收和预算中的性别维度：法律、政策和实践的跨国研究（英文版）

New data from the World Bank’s Women, Business and the Law project shed light on the gender dimensions of taxation and public spending—two key fiscal policy tools that impact economic growth and poverty reduction. This working paper presents new cross-country evidence and descriptive insights drawn from both binding legal frameworks (laws and regulations) and supportive policy instruments (such as budget circulars, guidelines, and institutional mechanisms). Together, these data establish a gl