98 ? GB does not necessarily have to cover every item of expenditure and revenue, but it should not be confined to social sectors Sweden: introducing GB: an example of good practice ? 2003 gender budgeting project in 3 policy areas: Regional Development, Social Welfare, Transport ? 2004 began plan for implementing gender mainstreaming in all policy areas with special focus on the budgetary process, beginning with identification of gender equality targets and indicators ? Gender equality annex to the budget finance bill ? Focus in 2004 was economic costs of parenthood - SEK 300 000 (€ 30.000) for average cohabiting mother - SEK 10 000 (€ 1.000) for average cohabiting father Limitations on potential of GB ? Limited in many cases to small pilot projects on selected expenditures ? Pilot projects focus only on distribution between women and men, girls and boys, of rela- tively small amounts of money. Adequacy of levels of funding in relation to policy objec- tives is not considered ? Results of pilot projects not published ? Learning from pilot projects not institutionalised ? No changes in tax and expenditure as result of GB pilot projects ? No linkage to broader economic policy framework Research to improve the emancipatory potential of GB ? Develop a scorecard to evaluate GB initiatives by EU national, regional and local gov- ernments: - Low marks for small pilots - Top marks for GBs that result in tax and expenditure changes that promote gender equality ? Comparative research in EU on trends in public finance and their relation to gender e- quality ? Comparative analysis of gender dimensions of budgetary responses to the aging of the population and the pensions and care crises, to identify policies consistent with gender equality. E.g. budgetary support for gender equality in provision of unpaid care 6.2 Christa Schlager: Gender Budgeting - ein Instrument zur Förderung emanzipatorischer Politik in Europa? Was ist Gender Budgeting? Es gibt verschiedene Definitionen, mit einigen Gemeinsamkeiten: Wesentliche politische An- sprüche von Gender Budgeting sind die Erreichung von Gleichstellung bzw. Geschlechterge- rechtigkeit sowie eine Demokratisierung der Budget- und Wirtschaftspolitik (Budlender 2002, Elson 1998, BEIGEWUM 2002).