University of Antwerp Gender Budgeting: concept, key elements, classification, approaches and tools Nathalie Holvoet Instituut voor Ontwikkelingsbeleid en –beheer, Universiteit Antwerpen Brussel, 22/10/2015 Nathalie Holvoet
University of Antwerp Overview 1. Concept 2. Key elements 3. Classification 4. Approaches & tools Brussel, 22/10/2015
University of Antwerp 1. Concept Ø No uniform definition but a number of key principles Ø Definition formulated by the Group of specialists on gender budgeting, Council of Europe, 2005: “gender budgeting is an application of gender mainstreaming in the budgetary process. It means a gender-based assessment of budgets, incorporating a gender perspective at all levels of the budgetary process and restructuring revenues and expenditures in order to promote gender equality” Brussel, 22/10/2015
University of Antwerp 2. Key elements Ø gender mainstreaming Ø content Ø underlying processes (link with participatory budgeting, performance budgeting) Ø analysis Ø action Ø limitations (‘realistic expectations’) § emphasis on the supply side § outcomes: result of interaction supply & demand need to complement with intrahousehold resource allocation analysis Brussel, 22/10/2015
University of Antwerp Source: Binnendijk (2000) cited in World Bank Group. International Program for Development Evaluation Training Brussel, 22/10/2015
University of Antwerp 3. Classification (1) ü Wide variety of experiences (no blueprint) ü Classification along different criteria + linkages among different criteria 3. 1. Aims • Awareness raising • Accountability • Reformulation of the budget (budget call circular) 3. 2. Political Location ü ≠ avantages and disadvantages • Inside Government § Within particular ministries q q Ministry of Finance: Pakistan Ministry of Equal Opportunities/Gender: Ecuador Line ministries (ed, health, transport) Combination of line & central ministries: Senegal § Local government level : cf. Wenen Brussel, 22/10/2015
University of Antwerp 3. Classification (2) 3. 2. Political location • Outside government § Civil society, research institutes, etc. : e. g. UK • Combined (inside & outside) § See e. g. South Africa: Ministry of Finance (GBI) + Women’s Budget Initiative § Uganda: Ministry of Finance (GBI) + lobby-group within parliament + NGO § Tanzania: Ministry of Finance (GBI) + Tanzanian Gender Networking Programme § Switzerland: Ministry of Equal Opportunities + trade unions Brussel, 22/10/2015
University of Antwerp 3. Classification (3) 3. 3. Coverage • Expenditures § Most of the initiatives, particularly in developing countries § mostly ‘social’ expenditures (education, health) • Revenues § more in industrialised countries ü E. g. Belgium: effect of tax reform (see slide 9) ü E. g. gendered effect of different tax systems (direct versus indirect taxes) § in developing countries ü E. g. effect of user fees in Zambia, Kenya (see slide 10) ü E. g. gendered effect of different types of taxes in Nepal Brussel, 22/10/2015
Brussel, 22/10/2015 University of Antwerp
Brussel, 22/10/2015 University of Antwerp
University of Antwerp 3. Classification (4) 3. 4. Phase of the budget/policy cycle • ex-ante: e. g. gender-aware policy appraisal (see slide 15), gender disaggregated beneficiary assessment • ex-nunc: e. g. Elson’s budget cycle framework • ex-post: e. g. gender-disaggregated benefit incidence analysis (see slide 17) 3. 5. Reporting • official annex to the budget (‘gender budget statement’) § see e. g. France (jaune budgétaire) • ‘informal’ reporting § Policy briefs, leaflets, articles in newspapers, etc. Brussel, 22/10/2015
University of Antwerp 4. Approaches and tools: selection 4. 1. General approaches • Budlender and Sharp 3 categories approach (see a. o. Budlender and Sharp, 1998) (slides 13 -14) • Elson’s Budget Cycle Framework (see Elson in UNIFEM, 2002) 4. 2. Tools (see a. o. Hewitt in UNIFEM, 2002) • gender-aware policy appraisal (slide 15) • gender-disaggregated beneficiary assessment • gender-aware macro-economic models and medium term economic policy & expenditure framework • gender-disaggregated benefit incidence analysis (see Demery in UNIFEM, 2002) (slide 17) • gender-disaggregated revenue incidence analysis • gender-disaggregated analysis of impact of the budget on time use • gender-aware budget statement Brussel, 22/10/2015
University of Antwerp 4. 1. Budlender and Sharp’s 3 -categories approach (1) Ø classification of expenditures in three categories + analysis 1. Gender-specific expenditures (MINOR) § 2. Expenditures specifically targeted to men and women intended to meet their particular needs Equal employment opportunity expenditures (programs aimed at change within government) (MINOR) § Two elements of analysis are particularly relevant: • patterns of government employment (do they reflect principles of ‘equal opportunities’? ) • gender-sensitivity of public services could also be determined by employment patterns at the delivery points of public services 3. General expenditures (LARGE) Brussel, 22/10/2015
University of Antwerp 4. 2. Budlender and Sharp’s 3 -categories approach (2) 3. General expenditures = general or mainstream budget expenditures that deliver goods to the whole population most of the expenditures in different portfolios Ø analysis: see different tools (see 4. 2. ) Brussel, 22/10/2015
University of Antwerp 4. 2. Gender-aware policy appraisal Ø Gender-analysis of the planned poverty reduction & sector policy & programme • basic question: ‘in what ways will the policies and the associated resource allocations affect men and women; or gender (in)equalities and empowerment’ • specific questions (data requirements): ü What are the current gender inequalities in the country, sector (e. g. results of previous gender analysis (benefit incidence analysis, beneficiary assessment, Harvard/Moser frameworks, …)? ü What is the likely impact of current policy on these inequalities? ü Does the policy address these inequalities? ü Is it possible to reformulate policy? Is it possible to add specific policy measures as to make the policy ‘gender-responsive’ (‘gender-neutral’, ‘gender-progressive’)? ü Are resources adequate to implement ‘gender-responsive’ policies? • Examples Brussel, 22/10/2015 § Rwanda: land reform
Brussel, 22/10/2015 University of Antwerp
University of Antwerp 4. 2. Gender-disaggregated benefit incidence analysis Ø Examines the distribution of public services (and related expenditures) over men and women • Three step methodology § Identification of unit cost of social services (+ disaggregation over different sub-categories) § Identification of usage that is made of social services (+ disaggregation along other criteria: geographical location, age, class, …) § Linking of the two previous steps • Limits § No thorough analysis regarding underlying causes (need for complementary intra-household resource allocation) § No economic cost-benefit analysis § No differences in needs are taken into account • Examples: § Ivory Coast: education Brussel, 22/10/2015
Brussel, 22/10/2015 University of Antwerp
Brussel, 22/10/2015 University of Antwerp
Brussel, 22/10/2015 University of Antwerp
University of Antwerp Selected references Budlender, Sharp and Alen (1998) How to do a gender-sensitive budget analysis: contemporary research and practice. London and Canberra, Commonwealth secretariat and Aus. AID. Budlender, Elson, Hewitt and Mukhodpadhyay (eds)(2002) Gender budgets make cents: understanding gender responsive budgets. London: Commonwealth secretariat Budlender and Hewitt (eds)(2002) Gender budgets make more cents: country studies and good practice. London: Commonwealth Secretariat Cagatay, Keklik, Lal and Lang (2000) Budgeting as if people mattered: democratizing macroeconomic policies, UNDP/SEPED Conference paper. Hofbauer, H. (2003) Gender and budgets: overview report. Bridge cutting edge pack on gender & budget. Brighton: Bridge. Holvoet, N. (2006) Gender budgeting: its usefulness in programme-based approaches to aid: briefing note. Brussels: European Commission. Holvoet, N. (2007). Gender budgeting in Belgium: findings from a pilot project. European Societies 9 (2): 275 -300 Holvoet, N. (2014) Gender responsive budgeting and the aid effectiveness agenda: experiences from Mozambique. Journal of International Women’s Studies 15 (2): 61 -79. UNIFEM (eds)(2002) Gender budget initiatives: strategies, concepts and experiences. New York: UNIFEM Brussel, 22/10/2015
University of Antwerp Thank you! Nathalie. holvoet@uantwerpen. be Brussel, 22/10/2015 Nathalie Holvoet
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