This paper was commissioned by UNRISD as a contribution to its ongoing research project on Gender and Social Policy. The paper compares the practice of gender-responsive budget initiatives with the claims and expectations about what they can achieve.

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.

The article discusses the potential for gender budget exercises to address gender issues and more specifically, the capacity for such exercises to address the complexities and dilemmas associated with mainstreaming gender into governance processes.