FOUND 3
Study by the Austrian Federal Ministry of Finance discussing  existing income discrepancies based on current statistics and examining 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 series of Gender Briefing Notes is designed to help EC officials working in development cooperation to easily identify and address gender equality issues in specific sectors and thematic areas. This paper focuses on gender budgeting and its usefulness in the context of new aid instruments.
The programme was launched in late 2006 to strengthen democratic governance and promote women's human rights through support for policy planning and budgeting processes to incorporate a gender perspective.