Governments raise tax revenues so that they can meet the needs of the people they represent. Fair and equal taxation makes sure that tax laws do not discriminate against people who live traditional lives, subsistence farmers, rural business owners, women, or the poor

The document provides a gender analysis of the Australian Treasurer's 2006/2007 budgetary changes by examining the gender impacts of newly introduced tax concessions. It identifies the groups most able to take advantage of these as being income and flexible-asset rich Australians (which include relatively few women).The paper concludes by identifying the elements of a budgetary approach that would contribute to a more female- friendly retirement incomes policy.

The brief paper brings forth a gender analysis of the finance sector in Uganda. The paper underlines the importance of integrating gender guidelines into the budget as the Ministry of Finance Planning and Economic Development (MFPED) strive towards their goal of diminishing absolute poverty to less than 10 percent by the year 2017. Conducting sex-disaggregrated benefit assessments of policies, gender sensitive evaluation of public expenditures and evaluating gender implications of the...

The GRB capacity index was formulated as part of an assessment commissioned by the National Women's Machinery in Costa Rica to understand the factors behind the low implementation of GRB in the country. In the experience of Costa Rica, the GRB capacity index was useful in identifying capacity gaps at individual and institutional levels that need to be addressed to ensure that planning and budgeting respond to women's priorities. However, the index can be adapted to different purposes and to...

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. The author draws largely upon the South African initiative and highlights how gender budget exercises must be modulated within a social, economic and political context.

This article takes a closer look at the gender budgeting statement in the Union Budget 2007-08 in India and reveals that programmes and allocations remain plagued by mistakes, with several schemes wrongly prioritised as being exclusively for women. Economic and Political Weekly April 21, 2007

This book aims to contribute to the evolving understanding of public expenditure management as a political, rather than a purely technical, process. In particular, it explores the ways in which a rights approach can contribute to strengthening pro-poor voice and outcomes in budget processes. It identifies issues, partners, tools and methods that may help development actors to support citizen accountability and a pro-poor, gender-equitable, focus in public expenditure management.