Gender budgeting in G20 countries

Title page

Contents

ABSTRACT 2

I. INTRODUCTION 5

II. TRENDS IN GENDER EQUALITY AND GENDER RESPONSIVE FISCAL POLICIES IN G20 COUNTRIES 6

III. TRENDS AND APPROACHES IN GENDER BUDGETING 10

A. The Evolution of Gender Budgeting 10

B. The IMF Gender Budgeting Approach and Framework 12

IV. STATUS OF GENDER BUDGETING PUBLIC FINANCIAL MANAGEMENT PRACTICES IN G20 COUNTRIES 13

A. Overview of GB practices in the G20 Countries- Gender Budgeting Index 13

B. Detailed Analysis of GB Practices in G20 Countries 16

V. BEYOND THE G20 - COMPARING G20 GB PUBLIC FINANCIAL MANAGEMENT PRACTICES WITH OTHER COUNTRIES 23

VI. IMPLEMENTATION OF GENDER BUDGETING - CHALLENGES AND SUCCESS FACTORS 25

A. Major challenges Encountered by Countries in GB implementing 25

B. Important Success Factors to Implementing Gender Budgeting 27

VII. IMPLEMENTATION OF GENDER BUDGETING- THE WAY FORWARD 29

VIII. SUMMARY AND CONCLUSIONS 31

REFERENCES 33

Appendix 1. Stylized Data on Gender Equality Gaps in G20 Countries 36

Appendix 2. Gender Budgeting PFM Tools embedded within the Budget Cycle 37

Appendix 3. Illustrative Example of Specific Gender Budgeting PFM Tools in Action throughout the Budget Cycle 38

Appendix 4. Questionnaire Used to Assess Gender Budgeting in G20 Countries 39

Appendix 5. Table of Correlations Between GBI Components 43

Appendix 6. Methodology for the Gender Budgeting Index 44

Appendix 7. A Possible Sequencing of GB Reforms 45

Appendix 8. Q9: Legal Provision for Gender Budgeting in G20 Countries 47

Appendix 9. Gender Budgeting (GB)Practices in G20 and Selected Countries 48

Table 1. Gender-Related Fiscal Policies Introduced by G20 Countries 8

Table 2. Average GBI Indexes for the G20+ and by Income Group (Rank 0-3) 15

Table 3. Heat Map: Level of GB Practices in G20 Countries Across the GB Cycle 17

Figure 1. Women's labor participation rate remains below men's 6

Figure 2. and the burden of unpaid work falls on women 6

Figure 3. The gender pay gap is substantial 6

Figure 4. and women's managerial leadership remains below 50% 6

Figure 5. Selected Instruments that Can Work Together to Promote Gender Equality 7

Figure 6. A Holistic Approach to GB throughout the Budget Cycle 12

Figure 7. G20 Gender Budgeting Index (GBI) Scores by Countries 14

Figure 8.1. PFM Tools sed to Support GB - a Comparison of G20 Countries with other Countries Surveyed 24

Figure 8.2. Relative Strengths and Weaknesses of GB Tools Comparing G20 to other Countries 24

Figure 9. PFM Tools to Support Gender Budgeting GBI Scores by Income and Region 25

Figure 10. Major Challenges Encountered in Successfully Implementing Gender Budgeting 26

Figure 11. Most Important Factors that Explain the Successful Implementation of GB 27

Figure 12. Impact of Gender Budgeting on Gender Equality 28

Figure 13. Proposed Sequencing of GB Implementation 30

Boxes

Box 1. The IMF Survey of National GB practices 13

Box 2. Summary of Advanced GB PFM Practices and Tools in G20 Countries 22