An analysis of consumption trends by sex of household head show statistically significant differences, and these are transmitted through the impact in the tariff incidence. On the whole, it was found that: (1) male-headed households almost always bear a greater share of the tariff incidence compared to female-headed ones; (2) both male- and female-headed households—across all expenditure quantiles other than the most wealthy—bear a greater share of the tariff burden compared to their share of total expenditure; and (3) changes to the incidence over 1995, 2000, and 2004 between the sexes mimicked the trends for the population as a whole, but showed crucial differences at the bottom end of the expenditure distribution. This suggests that the sex of the household head matters, and must be considered in addition to other household-identifying factors (e.g., socio-economic status) when evaluating the impacts of tariff liberalization.

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