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 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.

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.