This section lists selected readings on fiscal policies and is organized around three main themes: i. public spending for gender equality, with emphasis on investment in care-related infrastructure, i. gender and taxation and iii. gender responsive budgeting.
i) Public spending on social and physical infrastructure
This section includes policy-oriented readings as well as a few recent modelling efforts illustrating the benefits of greater investment in care provision.
De Henau, J., Himmelweit, S. and Perrons, D.(2017). Investing in the Care Economy – Simulating employment effects by gender in countries in emerging economies. International Trade Union Confederation.
http://www.ituc-csi.org/IMG/pdf/care_economy_2_en_
Type: Policy Report
Fontana, M., & Elson, D. (2014). Public policies on water provision and early childhood education and care (ECEC): Do they reduce and redistribute unpaid work? Gender & Development, 22(3), 459–474.
https://doi.org/10.1080/13552074.2014.963320
Type: Journal Article
Heintz, J. (2019). Public Investments and Human Investments: Rethinking Macroeconomic Relationships from a Gender Perspective. In D. Elson & A. Seth (Eds.), Gender equality and inclusive growth: Economic policies to achieve sustainable development (pp. 107–122). UN Women.
http://www.unwomen.org/digital-library/publications/2019/01/gender-equality-and-inclusive-growth
Type: Book Chapter
Ikkarakan, I. (2021). A guide to Public Investments in the Care Economy. Policy Tool for estimating care deficits, investment costs and economic returns. Joint Programme on Promoting Decent Employment for Women through Inclusive Growth Policies and Investments in Care. UN Women and ILO.
https://www.ilo.org/wcmsp5/groups/public/---ed_emp/documents/publication/wcms_767029.pdf
Type: Policy Tool
International Labour Organization (ILO) (2018). Care work and care jobs for the future of decent work. Geneva: International Labour Organization.
Type: Policy report
Kim, K., Ilkkaracan, I. and Kaya, T (2019). Investing in Social Care Infrastructure and Employment Generation. A Distributional Analysis of the Care Economy in Turkey. Journal of Policy Modelling, Vol. 41(6), pp: 1210-1229.
https://www.sciencedirect.com/science/article/pii/S0161893819300614?via%3Dihub
Type: Journal Article
Ortiz, I., & Cummins, M. (2013). Austerity Measures in Developing Countries: Public Expenditure Trends and the Risks to Children and Women. Feminist Economics, 19(3), 55–81.
https://doi.org/10.1080/13545701.2013.791027
Type: Journal Article
Rodgers, Y. van der M., & Zveglich, Jr., J. E. (2021). Gender Differences in Access to Health Care Among the Elderly: Evidence from Southeast Asia. Asian Development Bank.
https://doi.org/10.22617/WPS210047-2
Type: Working Paper
Sully, E., Biddlecom, A., Darroch, J. E., Riley, T., Ashford, L. S., Lince-Deroche, N., Firestein, L., & Murro, R. (2020). Adding It Up: Investing in Sexual and Reproductive Health 2019.
https://doi.org/10.1363/2020.31637
Type: Report
UN Women. (2019). Investing in Free Universal Childcare in South Africa, Turkey and Uruguay: A Comparative Analysis of Costs, Short-Term Employment Effects and Fiscal Revenue. United Nations.
https://doi.org/10.18356/517c6117-en
Type: Policy Report
UN Women. (2015). Progress of the World’s Women 2015-2016: Transforming Economies, Realizing Rights. Chapter 3. United Nations.
https://doi.org/10.18356/2d5f74e3-en
Type: Report Chapter
ii) Taxation
ActionAid. (2018). Short-Changed: How the IMF’s tax policies are failing women. ActionAid International.
https://actionaid.org/publications/2018/short-changed-how-imfs-tax-policies-are-failing-women
Type: Policy Brief
Casale, D. M. (2012). Indirect Taxation and Gender Equity: Evidence from South Africa. Feminist Economics, 18(3), 25–54.
https://doi.org/10.1080/13545701.2012.716907
Type: Journal Article
Grown, C., & Valodia, I. (2010). Taxation and Gender Equity: An Eight-country Study of the Gendered Impact of Direct and Indirect Taxes. IDRC Books / Les Éditions du CRDI.
Type: Book
Lahey, C. (2018). Gender Taxation and Equality in Developing Countries. UN Women.
https://gender-financing.unwomen.org/en/resources/g/e/n/gender-and-taxation-discussion-paper
Type: Discussion Paper
Sharpe, R. (2016). Making Tax Work for Women’s Rights. ActionAid International.
https://actionaid.org/publications/2016/making-tax-work-womens-rights
Type: Policy Report
iii) Gender responsive budgeting
Gender responsive budgeting means the design and implementation of government budgets in ways that support gender equality, looking at overall fiscal policy as well as individual public spending programmes and/or taxes. Since the 1990s the idea of gender budgeting has been widely promoted by international organizations and NGOs. Many governments claim to have adopted gender budgeting, but what they mean by this varies greatly. Feminist economists have contributed to gender budgeting by developing tools for analysis, advising officials and collaborating with NGOs. The list of readings in this section includes a mix of this work, ranging from toolkits, empirical assessments and reflections on policy processes.
Austen, S., Costa, M., Sharp, R., & Elson, D. (2013). Expenditure Incidence Analysis: A Gender-Responsive Budgeting Tool for Educational Expenditure in Timor-Leste? Feminist Economics, 19(4), 1–24.
https://doi.org/10.1080/13545701.2013.830187
Type: Journal Article
Budlender, D., & Commonwealth Secretariat (Eds.). (2002). Gender budgets make cents: Understanding gender responsive budgets. Gender Affairs Department, Commonwealth Secretariat.
Type: Guide Book
Budlender, D. (2006). Expectations versus Realities in Gender-responsive Budget Initiatives. In S. Razavi & S. Hassim (Eds.), Gender and Social Policy in a Global Context (pp. 322–339). Palgrave Macmillan UK.
https://doi.org/10.1057/9780230625280_15
Type: Book chapter
Burn, N. (2017). Gender-Responsive Budgeting in Africa: Chequered Trajectories, Enduring Pathways.
https://doi.org/10.1057/978-1-137-46101-8_4
Type: Discussion Paper
Elson, D. (2006). Budgeting for women’s rights: Monitoring government budgets for compliance with CEDAW. United Nations Development Fund for Women.
Type: Policy Report
Sharp, R., & Broomhill, R. (2002). Budgeting for Equality: The Australian Experience. Feminist Economics, 8(1), 25–47.
https://doi.org/10.1080/1354500110110029
Type: Journal Article
Stotsky, J. G. (2016). Gender Budgeting: Fiscal Context and Current Outcomes (IMF Working Paper WP/16/149). Washington DC: IMF.
https://www.imf.org/external/pubs/ft/wp/2016/wp16149.pdf
Type: Policy Report
UK Women’s Budget Group. (2018). Women Count: A casebook for gender responsive budgeting groups.
https://wbg.org.uk/wp-content/uploads/2018/09/final-casebook-for-sharing.pdf
Type: Toolkit