Gender Budgeting in G20 Countries

IMF Working Papers, November 12, 2021

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Authors: Virginia Alonso-Albarran, Teresa R Curristine, Gemma Preston, Alberto Soler, Nino Tchelishvili, Sureni Weerathunga
Published: November 12, 2021
Series: IMF Working Papers
DOI: https://doi.org/10.5089/9781616354510.001

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.
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.

Existing PFM systems have been a more common locus for establishing GB frameworks and budget preparation tools than for embedding GB into execution, monitoring, and auditing processes.
The limited use of impact assessment and ex-post evaluation constrains evidence-based adjustments to policy and program design aimed at gender outcomes.
GB initiatives that are not closely linked to PFM reforms risk remaining peripheral to core resource allocation and fiscal decision-making.

Key to future efforts will be harnessing opportunities for integrating GB tools into existing PFM systems.
More closely linking GB initiatives with PFM reforms to ensure GB is strategic and integral to resource allocation decisions.
Strengthen mechanisms for assessing upfront gender impacts of policies and for conducting ex-post evaluations of policy and program effectiveness to build an evidence base for GB.

IMF Working Paper "Gender Budgeting in G20 Countries"