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 report provides a snapshot of the landscape of global human rights grantmaking in 2014.

The report prepared by the OECD DAC provides statistics on aid focused on gender equality and women's empowerment extended by DAC members. The statistics are basedon Members' reporting on the Gender Equality Policy Marker.  Information includes the share of aid focussed on gender equality, top ten recipients, a sector breakdown and marker coverage for each DAC donor.