Full text: Gender budgeting in Europa (99)

97 Netherlands example: progress, but incomplete ? Until 2001 Personal Income Tax had allowance for dependent spouse ? Disincentive for dependent spouse to do paid work ? Low labour market participation of married women ? Allowance abolished in 2001 and tax allowance introduced for parents who combine paid work with family responsibilities ? Women’s participation in labour market rose from 39% in 1999 to 66.2 % in 2003. ? But 72.8% of employed women had part-time jobs, compared to 29.3% EU average ? Lack of child care facilities, lack of transport facilities ? Time schedules of public services not attuned to mothers working fulltime ? Reliance of public services on women’s voluntary labour Different practices, common principles ? Not just one way to implement GB ? A variety of tools and procedures: - Gender-aware policy appraisal - Gender-disaggregated beneficiary assessments - Gender-disaggregated expenditure incidence analysis - Gender-disaggregated tax incidence analysis - Gender-disaggregated impact in time use - Gender-aware medium term economic policy framework - Gender-aware budget statement ? Select tools according to context and objectives ? Adapt existing tools to specific circumstances ? Develop new tools ? Note that GB analysis is not just about expenditure and tax incidence analysis Underlying the diversity of GB practices, one basic question: Does the way the government raises and spends money: 1. Reduce gender inequality 2. Leave gender inequality unchanged 3. Increase gender inequality Some Clarifications ? GB does NOT imply that 50 per cent of tax revenues should be paid by males and 50 per cent by females, because women’s incomes are lower than men’s ? GB does NOT imply that 50 per cent of spending on EACH programme should accrue to females and 50 per cent should accrue to males, because women and girls and men and boys are present in different proportions in the groups relevant to different pro- grammes

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