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 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.