Copyright Page
© 2021 International Monetary Fund
WP/21/269
IMF Working Paper
Fiscal Affairs Department
Gender Budgeting in G20 Countries
Prepared By Virginia Alonso-Albarran, Teresa Curristine, Gemma Preston, Alberto Soler, Nino Tchelishvili, and Sureni Weerathunga
Authorized for distribution by Katherine Baer
November 2021
IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
Abstract
Achieving gender equality remains a significant challenge, that has only deepened with the on-set of the COVID-19 pandemic. Gender budgeting (GB) can help promote gender equality by applying a gender perspective to fiscal policies and the budget process. This paper takes stock of GB practices in G20 countries and benchmarks country performance using a GB index and data gathered from an IMF survey. All G20 countries have enacted gender focused fiscal policies but the public financial management (PFM) tools to operationalize these policies are far less established. We find that notwithstanding heterogeneity across countries, the average G20 level of GB practice is relatively low. More progress has been made establishing GB frameworks and budget preparation tools than with budget execution, monitoring and auditing. Too few countries assess the upfront impact of policies on gender and/or evaluate ex-post the effectiveness of policies and programs. Where GB features are in place, they tend to operate as an ‘add-on’, rather than a strategic and integral part of resource allocation decisions. Progress with GB does not appear to be dependent on the level of country development. Key to future efforts will be harnessing opportunities for integrating GB tools into existing PFM systems and more closely linking GB initiatives with PFM reforms.
JEL Classification Numbers: E60, H11, H5, H61, H83, J16, J38
Keywords: G20, Gender Equality, Gender Budgeting, Public Financial Management
Author’s E-Mail Address: valonsoalbarran@imf.org; tcurristine@imf.org; gpreston@imf.org; asoler@imf.org; ntchelishvili@imf.org, and sweerathunga@imf.org.
Contents
ABSTRACT
I. INTRODUCTION
II. TRENDS IN GENDER EQUALITY AND GENDER RESPONSIVE FISCAL POLICIES IN G20 COUNTRIES
III. TRENDS AND APPROACHES IN GENDER BUDGETING
A. The Evolution of Gender Budgeting
B. The IMF Gender Budgeting Approach and Framework
IV. STATUS OF GENDER BUDGETING IN G20 COUNTRIES
A. Overview of GB practices in the G20 Countries- Gender Budgeting Index
B. Detailed Analysis of GB Practices in G20 Countries
V. BEYOND THE G20 – COMPARING G20 GB PUBLIC FINANCIAL MANAGEMENT PRACTICES WITH OTHER COUNTRIES
VI. IMPLEMENTATION OF GENDER BUDGETING – CHALLENGES AND SUCCESS FACTORS
A. Major challenges encountered by countries in GB implementing
B. Important Success Factors to Implementing Gender Budgeting
VII. IMPLEMENTATION OF GENDER BUDGETING-THE WAY FORWARD
VIII. SUMMARY AND CONCLUSIONS
REFERENCES
BOXES
1. The IMF Survey of National GB practices
2. Summary of Advanced GB PFM Practices and Tools in G20 Countries
FIGURES
1. Women’s Labor Force Participation Rate
2. Proportion of Time Spent on Unpaid Work
3. Gender Pay Gap
4. Women’s managerial leadership
5. Selected Instruments that Can Work Together to Promote Gender Equality
6. A Holistic Approach to GB throughout the Budget Cycle
7. G20 Gender Budgeting Index (GBI) Scores by Countries
8.1. PFM Tools Used to Support GB
8.2. Relative Strengths and Weaknesses of GB Tools Comparing G20 to Other Countries
9. PFM Tools to Support Gender Budgeting GBI Scores by Income Group and Region
10. Major Challenges Encountered in Successfully Implementing Gender Budgeting
11. Most Important Factors that Explain the Successful Implementation of GB
12. Impact of Gender Budgeting on Gender Equality
13. Proposed Sequencing of GB Implementation
TABLES
1. Gender-Related Fiscal Policies Implemented by G20 Countries
2. Average GBI Indexes for the G20+ and by Income Group
3. Heat Map: Level of GB Practices in G20 Countries across the GB Cycle
APPENDICES
1. Stylized Data on Gender Equality Gaps in G20 Countries
2. Gender Budgeting PFM Tools embedded within the Budget Cycle
3. Illustrative Example of Specific Gender Budgeting PFM Tools in Action
4. Questionnaire Used to Assess Gender Budgeting in G20 Countries and Gender Index
5. Table of Correlations Between GBI Components
6. Methodology for the Gender Budgeting Index
7. A possible Sequencing of GB Reforms
8. Q9: Legal provision for Gender Budgeting in G20 Countries
9. Gender Budgeting Practices in G20 and Selected Countries