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OECD Journal on Budgeting

The OECD Journal on Budgeting is published three times per year. It draws on the best of the recent work of the OECD Committee of Senior Budget Officials (SBO), as well as special contributions from finance ministries, academics and experts in the field and makes it available to a wider community in an accessible format. The journal provides insight on leading-edge institutional arrangements, systems and instruments for the allocation and management of resources in the public sector.

English Also available in: French

Gender and Capital Budgeting

This paper looks at how the impact of capital investment on gender equality can be taken into account during the budget process. Capital investment is a policy area that is often overlooked as gender-relevant. However, capital investment has a powerful impact on the way in which society operates. Ensuring that the design of capital projects considers gender impacts plays an important role in advancing gender equality.

English

Keywords: infrastructure, public financial management, gender equality, capital, gender budgeting
JEL: H50: Public Economics / National Government Expenditures and Related Policies / National Government Expenditures and Related Policies: General; H59: Public Economics / National Government Expenditures and Related Policies / National Government Expenditures and Related Policies: Other; H54: Public Economics / National Government Expenditures and Related Policies / National Government Expenditures and Related Policies: Infrastructures; Other Public Investment and Capital Stock; H72: Public Economics / State and Local Government; Intergovernmental Relations / State and Local Budget and Expenditures; I31: Health, Education, and Welfare / Welfare, Well-Being, and Poverty / General Welfare; Well-Being; O18: Economic Development, Innovation, Technological Change, and Growth / Economic Development / Economic Development: Urban, Rural, Regional, and Transportation Analysis; Housing; Infrastructure; J16: Labor and Demographic Economics / Demographic Economics / Economics of Gender; Non-labor Discrimination; H61: Public Economics / National Budget, Deficit, and Debt / Budget; Budget Systems
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