Sustainable Development Goal (SDG) Indicator 5.c.1 “Proportion of countries with systems to track and make public allocations for gender equality and women’s empowerment” has been recently reclassified as Tier II by the Inter-Agency Expert Group on SDGs. The indicator measures progress towards Target 5c of the SDGs to “adopt and strengthen sound policies and enforceable legislation for the promotion of gender equality and the empowerment of all women and girls at all levels”. It links the policy and legal requirements for gender equality with resource allocations for their implementation. By tracking resource allocations, governments introduce deliberate measures into the planning and budgeting cycle to meet their gender policy objectives such as eliminating gender based violence or increasing women’s employment. By making these allocations public, governments commit to higher levels of transparency and accountability in budget decision making.

This study by the Austrian Federal Ministry of Finance discusses existing income discrepancies based on current statistics and examines the effects of taxation, which is gender-neutral in its legal formulation, on these differences, especially with regard to the most recent tax reform.

The paper provides a comprehensive overview and guide to complex issue of linkages between aid and gender equality. Moreover, the position paper addresses the intricate linkages and identifies existing challenges for future action in development practice and research with a view to increasing aid efficiency.

The EC/UN Partnership has reviewed the extent to which commitments to women's security and peacebuilding needs have been financed by Official Development Assistance (ODA) in four different post-conflict situations: the Democratic Republic of Congo, Nepal, Bougainville (Papua New Guinea), and Aceh (Indonesia). A 2008 study by UNIFEM found that government and donor efforts to integrate gender priorities in peacebuilding and post-conflict reconstruction processes in Nepal were limited, and that...

The present study is a contribution to mark the 10th anniversary of the adoption of UNSCR 1325, and provides an overview of DAC members' funding targeted to gender equality in fragile and conflict-affected states. It was prepared with the assistance of members of the DAC Network on Gender Equality (GENDERNET) and the DAC Working Party on Statistics (WP-STAT). The main findings of the study are, On average, one-third of DAC members' aid to fragile states targets gender equality as a principal or...

The recent release of the Global Corruption Barometer (GCB) – Latin America and the Caribbean is an important step for understanding how corruption affects women. Based on a survey of more than 17,000 people in 18 countries across the region, the report reveals new data that could help develop more gender-responsive anticorruption programmes and policies.

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 discussion paper “Gender equality and tax: issues and recommendations for Viet Nam” is designed to help policymakers and relevant stakeholders understand the linkages between gender inequalities, tax laws, and tax policy options. Specifically, this paper examines the gender impact of tax laws and tax incentives in Viet Nam, including in relation to personal income taxes, corporate income taxes, consumption taxes such as the VAT, and the role of social protection programs.

The report "Gender Equality, the new aid environment and CSOs" was researched and written by the Gender & Development Network (GADN) because of a growing concern about the fast changing aid structures, such as direct budget support, pooled funding schemes for supporting civil society and other forms of donor alignment and their possible implications for work on gender equality and women?s rights issues, in the Global North and South. The report highlights some of the key questions emerging for...

This study of HIV/AIDS, human rights and budgets in five Latin American countries (Argentina, Chile, Ecuador, Mexico and Nicaragua) was prepared by Fundar Centro de An¡lisis e Investigaci, October 2004. The study is part of an international initiative, coordinated by the AIDS Budget Unit of Idasa in South Africa and generously supported by SIDA (Swedish International Development Cooperation Agency). The regional coordination for Latin America was undertaken by Fundar. The report aims to...