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IPS129 Rivera-Galicia, L.F. et al.
            victims who experience suffering and pain. Moreover, it has also significant
            economic costs in terms of expenditures on service provision and healthcare,
            lost income for women and their families, work absenteeism of victims and
            aggressors, police and legal costs, etc.
                Calculating  the  cost  of  gender  violence  helps  to  know  the  economic
            resources lost by the agents affected by the violence: not only the victims, the
            people  close  to  them  and  the  aggressors,  but  also  the  companies  of  the
            private sector, the public administration, civil society, and future generations.
                This type of studies has a double goal: to foresee the economic costs that
            represent not to reduce gender violence; and estimate the potential gains that
            would result from a significant reduction in the levels of gender violence. In
            addition, knowing the economic cost of gender violence helps to reduce the
            existing social acceptance of this problem and to improve the design of public
            policies to get rid of it.
                In  this  paper,  we  estimate  the  total  tangible  costs  of  Intimate  Partner
            Violence (IPV) against women in 2016 in Spain. In section 2, we present the
            methodology.  In  sections  3  to  5  we  explain  the  estimates  made  in  the
            following categories: employment, health and justice. Section 6 refers to other
            costs  not  included  in  the  previous  categories.  Finally,  section  7  shows  the
            aggregate costs.

            2.  Methodology
                The concept of gender-based violence in Spain is defined in the Integrated
            Law against Gender Violence (GREVIO, 2019, pp. 5-89). It refers to violence
            against women committed by men who are their partners or who have been
            a former partner. The reference year for the estimated costs is 2016.
                We have used several data sources to estimate the prevalence and type of
            violence suffered by women. The Spanish Survey on Violence against Women
            2015 has been very useful in determining the prevalence and types of violence,
            but we have also used administrative records for health and legal aspects.
                We  have  estimated  the  tangible  direct  costs,  referred  to  the  monetary
            value of the goods and services consumed in the prevention and treatment of
            gender violence; and the tangible indirect costs, referred to the resources that
            are  lost  because  of  the  reduction  of  the  productive  activity  or  the  loss  of
            income due to greater female inactivity or unemployment caused by gender
            violence.
                The general methodology we have used is the Accounting Model, since it
            is  one  of  the  most  common  methodological  options  (Day,  McKenna  and
            Bowlus, 2005). It is well adapted to making estimates referred to a wide range
            of costs and affected agents, which are then added to provide the total cost.
            Component items can be costed using a ‘bottom-up’ or a ‘to-down’ approach
            (Chan and Cho, 2010). The analysis has been divided into categories and in

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