This paper on SMEs in Vietnam, looks into biases that help explain the higher costs and lower profits of female-owned enterprises.  It brings together gender analysis, small scale enterprise analysis, and gender budget analysis in a development context by demonstrating that gender matters not only to the ownership of an SME, but also to its most likely principal activity, the stock of the assets that it possesses, the labour that it utilizes, the costs that it faces, the revenues that it...

This background paper was prepared for the Commonwealth Secretariat in May 2007 by Mariama Williams, Adjunct Associate, Center of Concern, Washington DC and Research Adviser for the International Gender and Trade Network. The paper explores in great detail to what extent the multilateral trading system can help to support the financing of gender equality and women's economic and social empowerment in Commonwealth developing countries.

This IMF Working Paper examines how public processes can contribute to improving women's status. Gender budgeting, which refers to the systematic examination of budget programs and policies for their impact on women, has been tried in a range of countries in recent years. This study attempts to show that gender budgeting is just good budgeting; budgeting that properly accounts for the positive externalities that are derived from improving women's opportunities for health care, education, and...

The paper reviews the literature on the gender dimensions of taxation and the implications for tax policy with special reference to developing countries. It was commissioned by the Commonwealth Secretariat as part of the organization's commitment to integrate gender concerns into economic policy. The paper follows important prior work on the gender dimensions of public expenditure. Its purpose is to provide information to assist in the analysis of potential gender bias in tax systems and the...

This document, represents the gender analysis that was conducted on Tanzania's 2003-2004 National Budget. The study conducted by Tanzania Gender Networking Programme (TGNP) opens with characteristics of a gender-sensitive and pro-poor budget and continues with the analysis of Tanzania's 2003-2004 revenues and expenditures. It includes recommendations for more equitable and pro-poor budgeting, priority sectors, health, agriculture and water, within Tanzania.

In this paper, Simel Esim (2000) focuses on expenditure and revenue instruments of fiscal policy as strategic entry points for engendering macroeconomics. The paper also includes a discussion of the potential implications of monetary policy and overall fiscal stance on poverty and gender equality.

This paper by Simel Esim (2000) explores the revenue side of gender budgeting. Esim also discusses policies and suggests strategies for gender-sensitive budgeting.

This brief is a summary based on the UN Women Report, Income and Consumption Tax Reform for Timor-Leste: Gender and Poverty Impact, Policy Options, and Recommendations.

This guidance sheet on Intergovernmental fiscal relations and gender-responsive budgeting is a UNIFEM publication written by Debbie Budlender in December 2006. This pamphlet is intended to assist GRB advocates in thinking about what budget experts term intergovernmental fiscal relations and what this means for GRB activities. Understanding this issue can strengthen advocacy around ensuring that adequate resources are available for allocation towards gender-responsive priorities for which local...

This study "Intergovernmental Fiscal Relations" by Debbie Budlender and Julia de Bruyn, based on the South African case, discusses the allocation of responsibility for expenditure and powers to raise revenue to different spheres of government. A system of intergovernmental fiscal relations includes the construction of a system of transfers to overcome the problem of "mismatch" between such responsibilities and powers.