Gender budgeting practical implementation Book

Gender budgeting practical implementation Book
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    Gender budgeting:practical implementationHandbookCOUNCILOF EUROPECONSEILDE L’EUROPEwww.coe.int/equality05257595100cover01enThursday 12 March 2009 17:23:57

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    CDEG (2008) 15Gender budgeting:practical implementationHandbookprepared by Sheila QuinnDirectorate General of Human Rightsand Legal AffairsCouncil of EuropeApril 2009

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    Édition française : L’égalité dans les budgets : pour une mise en œuvre pratique. ManuelSheila Quinn is a consultant and researcher, based in County Wicklow, Ireland, with a focus on equality (particularly gender equality) and social inclusion. She is a member of the management committee o...

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    Gender budgeting: practical implementation1Contents 7,Introduction 7,Focus of 7, the 7, handbook. . . . . . . . . . . . . . . . . . . . . . . . . .3 8,Target 8, audience. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .4 9,Progress on 9, gender 9, mainstreami 9,ng. . . . . . . . . . ...

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    Steering Committee for Equality between Women and Men2 41,Costing 41, exercises 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, . 41, 42 44,Gender 44, budgeting 44, at...

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    Gender budgeting: practical implementation3IntroductionFocus of the handbookThe focus of this publication is to act as a guide to the practice of gender budgeting. It is not a first-step book. There are many publications which articulate the ration-ale for, the background to and the history of ge...

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    INTRODUCTIONSteering Committee for Equality between Women and Men4the fundamentals cannot be bypassed or shortcircuited. This is particularly the case if the practice of gender budgeting is to move beyond an analytic exercise to a mainstreaming strategy. The experience of many practi-tioners is t...

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    INTRODUCTIONGender budgeting: practical implementation5Definition of gender budg-eting“Gender budgeting is an application of gender main-streaming in the budgetary process. It means a gender-based assessment of budgets, incorporating a gender perspective at all levels of the budgetary process a...

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    INTRODUCTIONSteering Committee for Equality between Women and Men6The role of civil society is vital. Much of the pioneering work in gender budgeting has been undertaken by civil society. Where gender budgeting has been most success-ful, civil society has been there, initiating, advocating, provi...

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    INTRODUCTIONGender budgeting: practical implementation7nomic policy, and the ensuing restructuring of national budgets, predominates. Assumptions underlying budget-ing-making means little or no access for equality consid-erations.There has been some change since then. Some access has been gained,...

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    INTRODUCTIONSteering Committee for Equality between Women and Men8edgement of the care economy and a transformation in the way in which national budgets are formulated and implemented.It is important to reckon with the ambitious nature of the project at the outset. Gender budgeting does require w...

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    INTRODUCTIONGender budgeting: practical implementation9that there are tools/methodologies of analysis; methodol-ogies/frameworks to bring budgets in line with gender equality objectives; and methodologies/approaches with which to mainstream gender into all budgetary proc-esses. All the contents o...

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    Steering Committee for Equality between Women and Men10How to do gender budgetingIntroductionThe brief for this publication was to draft a simple, practi-cal guide for the implementation of gender budgeting. It must be said at the outset that gender budgeting is no simple matter, nor is there one...

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    HOW TO DO GENDER BUDGETINGGender budgeting: practical implementation11gender budgeting; and important too for raising aware-ness about gender. However, there are certain pre-exist-ing conditions for the sustainability of gender budgeting. In addition there is work to be done to mainstream gender ...

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    HOW TO DO GENDER BUDGETINGSteering Committee for Equality between Women and Men12is measured by the number of women accommodated through these special programmes, is fundamentally flawed.In the context of gender budgeting, where the focus is on the budget as an instrument of macroeconomic policy,...

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    HOW TO DO GENDER BUDGETINGGender budgeting: practical implementation13Bureaucratic commitmentWithin the structure of government departments and agencies, operational responsibility lies with civil servants at various levels of seniority. In an environment of heavy workloads and pressing deadlines...

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    HOW TO DO GENDER BUDGETINGSteering Committee for Equality between Women and Men14benchmarks, such as the examp 37,le 37, given 37, in the Siena gender budgeting initiative (see page 48) are more meaningful than referencing national data.The Ladder – Procedure for Sustainable Gender Mainstreamin...

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    HOW TO DO GENDER BUDGETINGGender budgeting: practical implementation15Engendering everyday proc-esses – Gender mainstreaming as organisational changeGender mainstreaming requires change. Change means doing things differently. In part the change involves bringing gender considerations into every...

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    HOW TO DO GENDER BUDGETINGSteering Committee for Equality between Women and Men16makers need in order to better target policies; likewise statisticians are aware of the challenges in collecting sen-sitive data, which the policy makers are not aware of.In some instances, where legislation on gende...

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    HOW TO DO GENDER BUDGETINGGender budgeting: practical implementation17Stage 1 Stage 1 is the necessary first step; in the first instance this is useful to demonstrate that men and women are impacted by budgets and that they are impacted differ-ently; that while economists and finance officials de...

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    HOW TO DO GENDER BUDGETINGSteering Committee for Equality between Women and Men18the relationship – more often than not, the disconnect – between stated policies – particularly gender equal-ity policies – and budgetary decisions;why the budget needs to take account of the differing partic...

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    HOW TO DO GENDER BUDGETINGGender budgeting: practical implementation19the importance of taking account of this aspect, there are significant challenges in pushing through to this level of analysis. The lack of time use data is one of the chal-lenges, as is the official blindness to what is consid...

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    HOW TO DO GENDER BUDGETINGSteering Committee for Equality between Women and Men20Stage 2Restructuring the budget to take account of gender is the objective of Stage 2. Where analysis reveals that budget resources have not been distributed in a gender equita-ble way, a response from the budget is ...

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    HOW TO DO GENDER BUDGETINGGender budgeting: practical implementation21AndalusiaIn October 2007, the Budget Gender Impact Commission of the Autonomous Region of Andalusia published its third annual report. The lengthy and detailed document heralds two major changes in the organisation of the Regio...

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    HOW TO DO GENDER BUDGETINGSteering Committee for Equality between Women and Men22Tools for gender budgetingGender-sensitive analysis of public expenditureThe analysis of public expenditure from a gender per-spective is the first practical exercise when undertaking gender budgeting. Knowing how ma...

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    HOW TO DO GENDER BUDGETINGGender budgeting: practical implementation23step toward realising that public budgets merit a gender-sensitive approach. Alongside data which reveals the dis-tribution of public spending between the sexes, the analy-sis must include information which demonstrates how gen...

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    HOW TO DO GENDER BUDGETINGSteering Committee for Equality between Women and Men24– Differentiated impact on employment of women and men related to government procurementImpact on unpaid work– All lines of expenditure classified as to their assumed, or where possible attributed, impact on unpa...

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    HOW TO DO GENDER BUDGETINGGender budgeting: practical implementation25ContextCan be applied at both an aggregate level and also to a delimited budget line.At the aggregate level, information can be obtained from the national statistics. An example at this level might be the amount of spending on ...

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    HOW TO DO GENDER BUDGETINGSteering Committee for Equality between Women and Men26ObjectiveTo reveal how government services, and therefore government spending, benefits men and women.To raise awareness regarding the gender issues related to the differential impact.To illustrate the need for a gen...

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    HOW TO DO GENDER BUDGETINGGender budgeting: practical implementation27feedback from beneficiaries and members of the public in need of services, equality activists and experts. As Elson points out, gender budgeting is about bringing together sets of knowledge and information which are not normall...

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    HOW TO DO GENDER BUDGETINGSteering Committee for Equality between Women and Men28Are there systems in place to monitor the gender impact of this programme?CommentAn important question at this basic stage of analysis is: Is it possible to determine if this programme has reduced gender inequality, ...

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    HOW TO DO GENDER BUDGETINGGender budgeting: practical implementation29– capacity of systems to conduct analysis– availability of data– quality of data in relation to disaggregation– relationship of spending decisions and gender equal-ity policy The analysis will also provide pointers as t...

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    HOW TO DO GENDER BUDGETINGSteering Committee for Equality between Women and Men30Integrating gen-der as a category of analysisWithin the examples of gender budgeting initiatives across Europe, a mainstreaming methodology is being employed, with variations to suit local circumstances. The objectiv...

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    HOW TO DO GENDER BUDGETINGGender budgeting: practical implementation31Independent reports from academics and NGOs focused on gender issues relevant to this target groupImpact of this budget line/programme on unpaid labour Beneficiary assessmentsOfficial and/or independent evaluation reports, spe-...

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    HOW TO DO GENDER BUDGETINGSteering Committee for Equality between Women and Men32Mechanisms to feed back results and learning regarding progress toward the attainment of the political goal of gender equality to the highest level of government Step 5Establish gender-relevant indicators. The qualit...

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    HOW TO DO GENDER BUDGETINGGender budgeting: practical implementation33The capability approachApplying the capability approach to gender budgeting is a relatively new innovation and one which has been adopted in a number of regions, provinces and municipalities in Italy. The capability approach is...

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    HOW TO DO GENDER BUDGETINGSteering Committee for Equality between Women and Men34Applying the matrix to the Modena Provincial BudgetDepartmentsCapabilitiesBeing educated and trainedLiving in healthy, secure placesMoving in the territoryFeeling secureHaving access to resourcesLiving a healthy life...

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    HOW TO DO GENDER BUDGETINGGender budgeting: practical implementation35Commonwealth Secretariat toolsThis set of 7 tools was formulated by Professor Diane Elson in 1999 for the Commonwealth Secretariat as part of its Gender Budget Initiative.Web sites: http://www.thecommonwealth.org/gender/, http:...

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    HOW TO DO GENDER BUDGETINGSteering Committee for Equality between Women and Men36ries are: the share of expenditure targeted explicitly to women and men to redress inequalities; share of expenditure targeted to income transfers of highest priority in reducing women’s income inequality; the shar...

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    Gender budgeting: practical implementation37Gender budgeting at different levelsIn this section we look at a sample of the different types of gender budgeting work that has been undertaken throughout Europe in the last decade. The examples pre-sented are organised as follows:Central Government Le...

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    GENDER BUDGETING AT DIFFERENT LEVELSSteering Committee for Equality between Women and Men38Some of the ways in which gender budgeting can be initi-ated and supported at this level include:Putting gender budgeting on a legislative basisLinking gender budgeting with budget reform proc-essesCommissi...

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    GENDER BUDGETING AT DIFFERENT LEVELSGender budgeting: practical implementation39The most recent amendment to the Federal Constitution (Article 13 (3), January 2008) obliges government enti-ties at all levels to aim at gender equality in the context of budgetary management. The 2009 federal budget...

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    GENDER BUDGETING AT DIFFERENT LEVELSSteering Committee for Equality between Women and Men40spending on actions targeted to achieve equality between women and men. This department-level gender note is to be attached to the draft budget which is pre-sented to the department of finance and ultimatel...

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    GENDER BUDGETING AT DIFFERENT LEVELSGender budgeting: practical implementation41menting their legislation, in defining budgeting public policies in all spheres and in carrying out all of their activ-ities as a whole. An order of April 2007, which lays down the regulations for the preparation of t...

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    GENDER BUDGETING AT DIFFERENT LEVELSSteering Committee for Equality between Women and Men42Linking gender budgeting with budget reform processesGovernments around the world are reforming their budgetary processes, moving more and more toward some form of performance based budgeting (Sharp, 2003)....

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    GENDER BUDGETING AT DIFFERENT LEVELSGender budgeting: practical implementation43for example, to know that if X number of people were served through a particular budget line, and if the popu-lation has grown by Y% and the cost of the service has increased by Z% then it is a relative simple exercis...

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    GENDER BUDGETING AT DIFFERENT LEVELSSteering Committee for Equality between Women and Men44Using a costing exercise in the context of addressing equality requires a more complex analytic framework. Considering, for example, what is the cost of adequately addressing domestic violence, of ensuring ...

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    GENDER BUDGETING AT DIFFERENT LEVELSGender budgeting: practical implementation45in developing the impact statement allows for a more accurate picture of outputs and outcomes; it also encour-ages and facilitates a system-wide involvement.Tool No. 4 in the group of Commonwealth Secretariat tools (s...

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    GENDER BUDGETING AT DIFFERENT LEVELSSteering Committee for Equality between Women and Men46from these pilot initiatives need to be communicated up the line in order to effect change at a systemic level. If government departments do not have the capacity to capture and act on the findings, if the ...

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    GENDER BUDGETING AT DIFFERENT LEVELSGender budgeting: practical implementation47Matching policy with spendWithin the audit process, it is useful to explore the rela-tionship between budgetary decisions and policy/pro-gramme decisions. As discussed earlier in this publication, gender budgeting is ...

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    GENDER BUDGETING AT DIFFERENT LEVELSSteering Committee for Equality between Women and Men48The network approach in SienaThis is one of the first Gender Audit (the term Gender Audit is used in Italy when speaking of Gender Budgeting) exercises in Europe involving small communities. Eight Comuni (a...

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    GENDER BUDGETING AT DIFFERENT LEVELSGender budgeting: practical implementation49Local and Regional Gender Budget initiatives in Spain is another example. These networking opportunities are important for practitioners both inside and outside gov-ernment, and integral to the overall work of mainstr...

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    GENDER BUDGETING AT DIFFERENT LEVELSSteering Committee for Equality between Women and Men50In selecting which programmes to make the subject of gender budget analysis, one strategy is to determine the gender relevance of a set of programmes and to rate them according to priority, i.e. to choose t...

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    GENDER BUDGETING AT DIFFERENT LEVELSGender budgeting: practical implementation51GenderAlpGenderAlp is a transnational project under the EU Interreg Programme bringing together 12 partner cities and regions from Austria, Italy, Germany, France and Slovenia, plus 12 cities and regions with observer...

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    GENDER BUDGETING AT DIFFERENT LEVELSSteering Committee for Equality between Women and Men52A gender budget pilot initiativeMuch of the work on gender budgeting to date has been carried out through pilot projects; in some instances initi-ated by civil society groups, and in others by government de...

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    GENDER BUDGETING AT DIFFERENT LEVELSGender budgeting: practical implementation53Plan so as to capture, assimilate and disseminate the learning. The pilot will yield an array of information on gender that needs to be fed back through the system. Consider how the pilot is to be documented and what ...

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    GENDER BUDGETING AT DIFFERENT LEVELSSteering Committee for Equality between Women and Men54participation of women. The involvement of civil society in a gender budget pilot initiative can take a number of forms: seeking the expert input from representative women’s groups; conducting a focus gro...

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    Gender budgeting: practical implementation55The role of civil societyIntroductionCivil society has been the driver of gender budget work in Europe. One perspective is that, across the world, gender budgets have emerged out of feminist practical politics. (Sharp & Broomhill, 2002). In the work...

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    THE ROLE OF CIVIL SOCIETYSteering Committee for Equality between Women and Men56Academics have had a significant role to play, both as members of civil society groups and as individual experts. They have assisted in developing modes of analysis and on providing gender expertise to administrators....

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    THE ROLE OF CIVIL SOCIETYGender budgeting: practical implementation57conducting costing exercisestraining and consultative services to public adminis-tratorsproducing tools and handbooksdrafting shadow reports and other monitoring activities.It is interesting to note the observation made by Sharp...

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    THE ROLE OF CIVIL SOCIETYSteering Committee for Equality between Women and Men58In the following pages, a number of the civil society groups at the forefront of promoting gender budgeting are profiled. As well as the work they do in their own city or country, all are members of the European Gende...

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    THE ROLE OF CIVIL SOCIETYGender budgeting: practical implementation59The results of analysis should led to alternative poli-ciesAnalysis should cover the overall macroeconomic strategyGender budgeting requires the participation of civil societyThe Austrian federal government decided to introduce ...

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    THE ROLE OF CIVIL SOCIETYSteering Committee for Equality between Women and Men60The initiative sees Gender Budgeting as an appropriate and necessary strategy to fulfil the constitutional goal of gender equality as well as the Joint Rules of Procedure for the Federal Government (GGO)* laying down ...

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    THE ROLE OF CIVIL SOCIETYGender budgeting: practical implementation61ernment. In addition on the federal level the implemen-tation of gender mainstreaming, which was actively followed by the previous government, has come to a standstill. The government’s gender equality policy today is being re...

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    THE ROLE OF CIVIL SOCIETYSteering Committee for Equality between Women and Men62the government department responsible, i.e. the Finance Department. In addition to using the media to progress its own campaign in favour of gender equitable budgets at the national level in Spain, La Plataforma Impac...

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    THE ROLE OF CIVIL SOCIETYGender budgeting: practical implementation63Responding to the annual national Budget and pre-Budget Reports;Encouraging government, especially HM Treasury, (United Kingdom Ministry of Finance) to incorporate gender budgeting into its work;Working with women living in pove...

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    THE ROLE OF CIVIL SOCIETYSteering Committee for Equality between Women and Men64Project (GAP). The WBG’s Programme Manager was on part-time secondment to the Treasury as project manager and members of the WBG provided technical assistance. The GAP project undertook a gender analysis of expendi-...

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    THE ROLE OF CIVIL SOCIETYGender budgeting: practical implementation65An important outcome of this inaugural meeting was the elaboration of a manifesto statement and a call to the European heads of state and governments (as well as the European Commission). This was used as a tool for lob-bying th...

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    THE ROLE OF CIVIL SOCIETYSteering Committee for Equality between Women and Men66Central to its lobbying agenda is a call for the Commis-sion and national governments to support civil society in its work with gender budgeting. The EGBN believes that the contribution from civil society is vital and...

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    Steering Committee for Equality between Women and Men67AnnexesGlossary*Beneficiary assessmentThe collection and analysis of opinions on how far serv-ices and programmes meet the needs and priorities of target groups. The information can be gathered in differ-ent ways, for example, through opinio...

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    ANNEXESSteering Committee for Equality between Women and Men68Collectively, these entities are [known as] the social capital of society.Fiscal policiesGovernment policies where tax is used to achieve certain political goals, such as redistribution of income, eco-nomic growth, equality or sustaina...

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    ANNEXESGender budgeting: practical implementation69budgetary process and restructuring revenues and expenditures in order to promote gender equality”.Gender budget initiativesInitiatives focused on examining and analysing budgets to get a picture of the implications for (different groups of) wo...

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    ANNEXESSteering Committee for Equality between Women and Men70ation of policy processes, so that a gender equality per-spective is incorporated in all policies at all levels and all stages, by the actors normally involved in policy-making”.Gender perspectiveThe vision that permits one to unders...

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    ANNEXESGender budgeting: practical implementation71Gross domestic product (GDP)The cumulative market value of all final goods and serv-ices produced for money in a country within a given period of time, after deducting the cost of goods and services used in the process of production, but before d...

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    ANNEXESSteering Committee for Equality between Women and Men72WebsitesBRIDGE supports gender advocacy and mainstreaming efforts of policymakers and practitioners by bridging the gaps between theory, policy and practice with accessible and diverse gender information. BRIDGE was set up in 1992 as a...

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    ANNEXESGender budgeting: practical implementation73around the world to promote more transparent and people-centred budget systems.http://www.internationalbudget.org/BibliographyBuddlender, Debbie, and Rhonda Sharp, with Kerri Allen. 1998. How to do a gender-sensitive budget analy-sis: Contemporar...

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    ANNEXESSteering Committee for Equality between Women and Men74report from the draft budget for the Autonomous Region of Andalusia for 2008.Klatzer, Elisabeth. Watch Group. Gender and Public Finance (2008): The integration of Gender Budgeting in Performance-Based Budgeting. Paper presented at the ...

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    ANNEXESGender budgeting: practical implementation75on gender mainstreaming. A book of ideas for manag-ers and strategies from the Swedish Gender Main-streaming Support Committee (JämStöd).Swedish Government Offices (2006). Moving ahead: Gender budgeting in SwedenVan Beveren, Jacintha, Thera van...

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