Acknowledgements
Preface
Introduction

Section 1 Government Budgets and Human Rights: Some General Considerations
1.1 Key features of government budgets
1.2 Key features of human rights—general
1.3 General State obligations relating to gender, budgets and resource allocations
1.4 Relationship between human rights and budgets

Section 2 Analysing Public Expenditure Programmes from a Human Rights Perspective: Selected Examples
2.1 Prioritizing expenditure for economic and social rights: the Human Development Expenditure Ratios
2.2 Achieving non-discrimination in the distribution of funding by social group: public expenditure on health in Mexico
2.3 Matching obligations with funding: the child support grant programme in South Africa
2.4 Conclusions

Section 3 CEDAW and Government Budgets
3.1 CEDAW: a standard of substantive equality and autonomy
3.2 Implications of CEDAW for government budgets
3.3 CEDAW reporting and government budgets
3.4 Evaluation and assessment of the gender impact of budgets

Section 4 Gender Budget Initiatives and Women’s Human Rights
4.1 Government GBIs
4.2 Collaboration between parliamentarians and civil society organizations in GBIs
4.3 GBIs initiated by civil society
4.4 GBIs explicitly focused on women’s human rights
4.5 Questions to ask about GBIs

Section 5 Analysing Public Expenditure Programmes from a CEDAW Perspective
5.1 Monitoring public expenditure for compliance with CEDAW: Starting points
5.2 Priority given to promotion of gender equality in distribution of public expenditure between programmes
5.3 Presence of discrimination against women and girls in the distribution of public expenditure between programmes
5.4 Developing benchmarks for adequacy of public expenditure for CEDAW obligations
5.5 Gender equality in the outcomes of public expenditure
5.6 Gender equality and reform of public expenditure
5.7 Conclusions

Section 6 Analysing Public Revenue from a CEDAW Perspective
6.1 The revenue side of the budget
6.2 Evaluating tax systems: the public finance approach
6.3 Evaluating tax systems: CEDAW principles
6.4 Applying CEDAW principles to personal income tax
6.5 Applying CEDAW principles to indirect taxes
6.6 Tax reform and gender equality
6.7 User fees
6.8 Conclusions

Section 7 Analysing the Macroeconomics of the Budget from a CEDAW Perspective
7.1 Evaluating the macroeconomics of the budget: neoliberal and alternative perspectives
7.2 Evaluating the macroeconomics of the budget: CEDAW principles
7.3 Applying CEDAW principles to the macroeconomics of the budget
7.4 Conclusions

Section 8 Analysing Budget Decision-making from a CEDAW Perspective
8.1 Key features of budget decision processes
8.2 Evaluating budget decision processes from a public sector management perspective
8.3 Evaluating budget decision processes: CEDAW principles
8.4 Monitoring the position of women and men in budget decision processes
8.5 Promoting women’s full equality in participation in budget decision-making
8.6 Conclusions

Section 9 Conclusions and Recommendations

Bibliography
Appendix I: Convention on the elimination of All Forms of Discrimination Against Women
Appendix II: Some tools for a gender-sensitive analysis of budgets