GRB Tools
 

TOOLS OF GENDER RESPONSIVE BUDGETING

The GRB approach does not provide a single blueprint that fits every context. A range of technical tools for doing gender-responsive budgeting have been proposed, but they always need to be adapted to the respective national or local context. Each initiative needs to choose which tools to apply based on which actors are involved, the nature of the political and budget management systems, and a range of other factors.

Tool 1: Gender aware policy appraisal

Tool 2: Gender Aware Benefit Incidence Analysis

Tool 3: Gender Aware Beneficiary Assessments

Tool 4: Gender Aware Public Expenditure Tracking Surveys

Tool 5: Gender-disaggregated analysis of the impact of the budget on time use

Tool 6: Gender Aware Revenue Incidence Analysis

Gender aware revenue incidence analysis examines if women and men are affected differently by the kind of revenues raised by governments such as direct (income, corporate taxes) and indirect taxes (value added tax) or user fees. For example, there is evidence that women and poor women in particular, are especially negatively affected by the introduction of user fees. This happens in relation to health care. It also happens in respect of girls in education. When education becomes more costly for families, girls are often the first to be withdrawn from school. Thus, after education fees were introduced in the early 1990s in Zambia , school drop-out rates increased, mostly for girls. Similarly, in Kenya girls were found to be twice as likely to be pulled out of school as boys were when families could no longer afford school fees.

Key questions

  • Are women and men affected differently by the kind of revenues raised by governments such as direct (income, corporate taxes) and indirect taxes (value added tax) or user fees?
  • What percentage of government’s revenues is paid by men and women respectively?
  • What kinds of tax reforms are more beneficial for the poor, especially for poor women?
  • Does the tax system provide labour market incentives for women?

Methodology
Based on data on income and expenditure patterns calculations are performed to reveal how women and men are affected by the imposition of different revenues.

Actors
This tool is mainly applied by research institutes and academics.

Constraints
Household surveys usually do not provide sex-disaggregated data on expenditure patterns.

Tool 7: Gender Budget Statements


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