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Gender-Responsive Budgeting

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Encyclopedia of Business and Professional Ethics
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Budgeting, Feminist analysis


Gender-responsive budgeting is a mainstreaming strategy to integrate gender equality objectives into fiscal policy and administration. It allows fiscal authorities to structure tax and spending policies to eliminate gender gaps and promote equality. It is not a separate budget for women, or specific spending on women’s programs, but rather an analysis of the whole budget to assess its impact on women and men. It does this by applying a gender analysis to government policies, plans, and programs to improve the allocation of resources to gender-specific objectives.

Gender-responsive budgeting emerged out of feminist analysis of macroeconomics in the 1980s with Australia pioneering the first-ever Women’s Budget Program in 1984. It grew in popularity following the Fourth World Conference on Women in Beijing in 1995. The outcome of this landmark conference, the Beijing Declaration and Platform for Action, called on governments to...

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  1. 1.

    Peru, Ecuador, Bolivia, Brazil, Chile, Belize, Mexico, Nigeria, Senegal, Mozambique, Tanzania, Uganda, Kenya, Philippines, Sri Lanka, India, Nepal, Afghanistan, Morocco, Egypt

  2. 2.

    These include (1) budget preparation, (2) approval, (3) execution, and (4) evaluation and audit.

  3. 3.

    See Diane Elson’s 7 tools: (1) gender-aware policy appraisal, (2) gender-disaggregated beneficiary assessment, (3) gender-disaggregated public expenditure incidence analysis, (4) gender-disaggregated analysis of the impact of the budget on time use, (5) gender-aware medium-term economic policy frameworks, (6) gender-aware budget statements, and (7) disaggregated tax incidence analysis; Rhonda Sharp’s 3-way categorization of gender expenditure; Debbie Budlender, 5 steps of gender budgeting; and OECD’s 10 tools.

  4. 4.

    Global Initiative for Fiscal Transparency (GIFT) website:


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Correspondence to Zohra Khan .

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Khan, Z. (2019). Gender-Responsive Budgeting. In: Poff, D., Michalos, A. (eds) Encyclopedia of Business and Professional Ethics. Springer, Cham.

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  • Print ISBN: 978-3-319-23514-1

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