**_Table 5. Fiscal and gender earner category comparison (percentage of total households)_**

|||**GE**<br>|**NDER EARN**<br>|**ER CATEGORIE**|**S**<br>|
|---|---|---|---|---|---|
|||Female<br>>= 60%|Male<br>>= 60%|No income|Neither<br>earns 60%|
|**RIES**|No workers, no dependents|2|4|7|0|
|**EGO**|No workers, children in school|1|5|6|0|
|**CAT**|Pensioners|2|5|4|1|
|**CAL**|Worker(s), no dependents|1|22|1|2|
|**FIS**|Worker(s), children in school|3|30|1|3|

Source: 2017-18 Household Expenditure and Income Survey (HEIS) and World Bank calculations.

Overall, this section presented three household typologies for the Jordanian population. Care categories are perhaps the most relevant when the interest is on how the fiscal system affects women as the main caretakers in Jordan, and how can it potentially affect women and household decisions such as whether women are economically active. Fiscal categories show how more complex demographic household compositions interact with fiscal policy. As shown in Table 5, the ‘no workers’ and ‘pensioners’ fiscal categories are more likely to be female-majority earner households, whereas male majority earner households have disproportionately high representation among worker households. These categories allow further understanding of the interaction between income, gender, and fiscal policy, isolating important components of fiscal policy related to household demographics such as public education and pensions in addition to income. Gender earner categories are geared to distinguish households where women already work (a relatively small group in Jordan), and thus on how the fiscal system affects them.

- b. Impact of taxes and transfers for households in fiscal, care and gender earner majority groups

Figures 5 to 8 show the net impact of the fiscal system—when all taxes and transfers are taken into account—on households according to the household categories to which they belong. Figures 5 and 7 show how much is paid and received in absolute monetary value (JOD). In absolute terms and when the value of in-kind transfers is taken into account, the only fiscal groups that are large net beneficiaries of the system—that is, the value of the benefits received is greater than the payments in taxes (‘Total Impact’ dot line on charts)— are those who have children in school. This reflects the fact that a large part of the benefits, and the progressivity of the fiscal system in Jordan come in the form of in-kind education (as shown in Rodriguez and Wai-Poi (2021)). The net benefits are very small or close to zero for all care categories except for the Married Couple with Dependents. This group receives large education benefits, and also large amounts in indirect subsidies. This is also the group with the greatest net absolute benefit across all fiscal and care categories. For the gender earner categories, the male majority group is by far the largest absolute beneficiary of the fiscal system, which reflects that they comprise, by far, the largest share of households. They are also the group with the largest payments into the fiscal system, which means that when excluding in-kind health and education benefits, they become net contributors to the system (‘Total Cash Impact’ triangle line on charts is not substantially above zero). Similarly, no fiscal nor care group is a substantial net beneficiary of the fiscal system, and some are even large net contributors. The Workers no Dependents (fiscal), No Dependents (care) and Married Couple Dependents (care) groups are large net contributors, paying to the fiscal system more than what the 9<sup>th</sup> decile in the market income