This paper attempts to briefly examine the level of readiness/preparedness of Pacific Island countries (PICs) to advance the process of incorporating gender-responsive budget initiatives into national policies and public expenditure management systems. The paper touches on the "how to" mechanisms for progress based on the recommendations of the Ninth Triennial Conference of Pacific Women in 2004. It was jointly written by Suhas Joshi, Public Financial Management Advisor, the Pacific Financial...

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 paper examines a GRB pilot project undertaken in the small Pacific country of the Republic of the Marshall Islands (RMI). This pilot project was conducted over a one-year budget cycle (September 2002-September 2003), and formed part of a regional technical assistance project funded by the Asian Development Bank. The technical assistance was provided by a University of South Australia (UniSA) consultancy team, comprising four advisors with expertise in gender, economics, policy and budgeting...

Following a commitment by the Finance Minister of Karnataka to create a separate cell in the Finance Department tasked with identifying the quantum and resource allocation and expenditure for women, the first ever Gender Budget document was presented in the year 2007-08 at the Legislature with a hope to improve the sensitivity to address the issues which concerns women.

In India, Gender budgeting as a distinct tool was institutionalized by the introduction of gender budgeting statement in the Union Budget 2005-06. This paper tries to trace the steps taken in this direction by analyzing the pattern of resource allocation under gender budgeting with an in-depth analysis of schemes included in Union Budget 2007-08.

Gender Budgeting in India by Dr. Vibhuti Patel was presented at a National workshop on Gender Budgeting: An Effective Tool for Achieving Women's Empowerment, organised on 15-4-2007 by Equity Foundation, Patna and Supported by Planning Commission of India, Delhi.

The article draws attention to the numerous assumptions relating to the proportion of allocations under a scheme that directly benefits women which unfortunately form the basis of the Gender Budgeting exercise. Several of these assumptions seem unrealistic and such unacceptable assumptions weaken the relevance of this particular Gender Budgeting exercise.

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 publication written by Jurgette A. Honculada documents the challenges and the successes of WAND's initiative in engendering the LGU budget process. Within these pages lies the clear evidence of an alternative approach to budgeting, one that addresses gender needs and is rigorously based on results. It is a testament to the power of women's organizations and civil society partnerships at the local level to make a difference in the lives of women, their families and communities.