让预算为女性服务：50个经济体的性别平等预算

Hannelore Maria L. Niesten, Luiza Ferraz Di Ricco, and Alena Sakhonchik*P ublic budgeting plays a central role in shaping gender outcomes. Gender-responsive budgeting(GRB) applies a gender lens across the public financial management cycle—budget planning,allocation, execution, and evaluation—to ensure that public spending advances gender equalityand inclusive growth for women as well as men. Drawing on new cross-country data from theWomen, Business and the Law(WBL) project covering 50 economies, this Brief provides a first-of-its-kindanalysis of how national budget systems integrate gender in laws, policies, and practices. The data showsubstantial variation. Half the economies have legal provisions establishing gender-responsive budgeting.However, fewer than one-third of economies in the sample systematically collect and use sex-disaggregatedadministrativedata for budgeting purposes,conduct ex ante gender impact assessments,or trackgender-related budget allocations ex post through tagging and reporting systems. Many gender budgettagging systems exist on paper but are not fully integrated into performance and accountability frameworks.This Brief presents key insights from the data, highlights promising practices, and identifies priority actionsto strengthen gender-responsive budgeting as a core public financial management tool. It is the second in athree-part series on gender and fiscal policy. The first Brief examined gender dimensions of taxation, whilethe final Brief synthesizes lessons across taxation and public spending.Public Disclosure Authorized Evidence from member countries of the Organisation forEconomic Co-operation and Development (OECD) (OECD2023), low- and middle-income contexts (ADB 2024; Stotsky2016; UN Women 2023), and municipal experiences (PEFA2023; Vito et al. 2025) shows that GRB works best whenanchored in law, supported by strong data systems, and linkedto performance and evaluation processes. Budgets shape gender equality Public spending has significant potential to reduce gendergaps in labor force participation, education, health, safety, andaccess to services. Research across multiple regions shows thatinvestments in early childhood education, health, water andsanitation,transport,and social protection can reducewomen’s burdens of unpaid care for family membersandsupport their economic participation (Elson 2017; ILO 2018;OECD 2025; World Bank 2024). When budgets overlookgender-specific needs and constraints, public spending risksreinforcing inequalities instead of reducing them.Public Disclosure Authorized WBLGRB indicators track how budgetsintegrate gender The WBL’s GRB data set examines whether national PFMsystems integrate gender in four core areas, drawn from globalgood practice and empirical work (Alonso-Albarran et al.2021; Stotsky 2016, 2020; UN Women 2023): (1) legal andpolicy frameworks establishing GRB; (2) sex-disaggregatedadministrative data relevant for budgeting; (3) gender impactassessments(GIAs)of budget programs;and(4)budgetallocations explicitly targeting women, girls, or gender equality(refer to box 1). Gender-responsivebudgeting does not mean creatingseparatebudgets for women.Instead,it embeds genderanalysis throughout the public financial management (PFM)cycleto assess how programs affect women and mendifferently. This approach helps ensure resources are allocatedto close—not widen—gender gaps and align spending withgender equality objectives in national development plans andlegal frameworks. Women, Business and the Lawresearch questions on gender-responsive budgeting (GRB) Box 1 1. Frameworks1.1. Does the law establish GRB? 1.2. Are there government policies establishing GRB:a. general policies (action plans, strategies, development plans)?b. budget documents (statement, circular, guideline, instruction) on integrating gender into budgeting? 2. Sex-disaggregated data2.1. Does the law establish the use of sex-disaggregated data in the budget process? 2.2. Does the government publish sex-disaggregated data on beneficiaries of budget programs? 3. Gender impact assessments (GIAs)3.1. Does the law establish [ex post] gender impact assessments of budget programs? 3.2. Does the government publish [ex ante/ex post] gender impact assessments of budget programs? 4. Budgetary allocations for women4.1. Are there budgetary allocations explicitly targeting women, girls, or gender? Source: Women, Business and the Law. The WBL data show that 25 of the 50 economies in thesample have formal legal provisions establishing GRB (refer tofigure 1), while 16 rely on secondary instruments such asbudget circulars, gender budgeting manuals, national genderstrategies, or development plans. The indicators measure the presence of key elements, ratherthan their full implementation across the budget cycle. Theyprovide a comparable baseline for future diagnostics andreform efforts. GRB frameworks: From political commitmentto legal foundations Internationalexperience sugges