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 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.

Considering revenue collection and taxation as a strategy in work for women's rights and poverty alleviation is important. Different forms of taxation, and the complexities of taxation systems, frequently include a number of gender biases.