Gender Budgeting in G7 Countries

Source details

Prepared by the IMF at the request of the Italian Presidency of the G7 as a contribution to the G7 initiative on equality.
Provides an overview of gender-responsive budgeting concepts and practices in the G7 countries.
Summarizes recent trends in gender equality in G7 and advanced countries, noting that while equality has improved overall, exceptions and gaps remain.
Recognizes that many fiscal policies have gender-related implications and examines how fiscal policy and public financial management (PFM) institutions can address them.

Sets out the main fiscal policy instruments, both expenditure and tax, that have a significant impact on gender equality.
Fiscal instruments of relevance highlighted include:
- Use of tax and tax benefits to increase the supply of female labor.
- Improved family benefits.
- Subsidized child-care.
- Other social benefits that increase the net return to women’s work.
- Incentives for businesses to encourage the hiring of women.

Provides a conceptual framework for PFM institutions that enable implementation of gender-responsive fiscal policies.
Instruments and tools identified:
- Gender budget statements.
- Gender impact assessments.
- Performance-related budget frameworks.
- Gender audits.
Ministries of finance are emphasized as especially important for promoting and coordinating gender budgeting and associated analytical tools.

Presents an assessment of the status of gender budgeting in the G7 countries.
Methodology components:
- IMF survey of PFM institutions and practices in the G7.
- Comparator review of three relatively strong performers in gender-responsive budgeting: Austria, Belgium, and Spain.
- Complementary use of other sources, including recent studies by the OECD and the World Bank.

Well-structured fiscal policies and sound PFM systems have the potential to contribute to gender equality, furthering the substantial progress already made by the G7 countries.
While G7 countries have used a wide range of fiscal and non-fiscal policies to reduce gender inequalities, there has generally been less progress in developing effective gender-specific PFM institutions.
Embedding a gender dimension in normal budgeting and policy-making routines varies across G7 countries and is not done systematically.
Priority areas for policy design and PFM reform include integrating gender-aware analytical tools (listed above) into routine budgeting processes and strengthening the coordinating role of ministries of finance.

Gender Budgeting in G7 Countries, May 13, 2017. Gender Budgeting in G7 Countries, (USA: International Monetary Fund, ) accessed 9/15/2026