Gender budgeting : (Record no. 5840)

MARC details
000 -LEADER
fixed length control field 02831nab a22002537a 4500
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20250625151450.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 180510s2018 -nz||||| |||| 00| 0 eng d
020 ## - INTERNATIONAL STANDARD BOOK NUMBER
International Standard Book Number 978-1-98-855602-4
040 ## - CATALOGING SOURCE
Original cataloging agency AFVC
100 ## - MAIN ENTRY--PERSONAL NAME
9 (RLIN) 7375
Personal name Morrissey, Suzy
245 ## - TITLE STATEMENT
Title Gender budgeting :
Remainder of title a useful approach for Aotearoa New Zealand
Statement of responsibility, etc Suzy Morrissey
260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT)
Place of publication, distribution, etc Wellington, New Zealand :
Name of publisher, distributor, etc New Zealand Treasury,
Date of publication, distribution, etc 2018
300 ## - PHYSICAL DESCRIPTION
Extent electronic document (29 pages) ; PDF file : 418 KB
500 ## - GENERAL NOTE
General note Working paper, 18/02, April 2018
520 ## - SUMMARY, ETC.
Summary, etc Gender budgeting provides a way of analysing government expenditure and fiscal policy to promote gender equality. It can take many forms in practice including analysis of budget allocations, the structure of fiscal policies, expenditure tracking and monitoring systems to identify gender bias, whether explicit or implicit. It is generally understood that to ensure success such initiatives should be supported by both government and civil society.<br/><br/>The concept of gender budgeting is now accepted globally, gaining the support of the OECD, the United Nations, the ILO, and the IMF. Some form of gender budgeting is now undertaken in over 80 countries, and while there have historically been many examples of effective application in developing countries, it is now also gaining popularity in OECD and G7 countries as they seek to address gender equality issues. This paper includes an example of gender analysis on tax concessions but other studies have focused on health, education, and labour market incentives.<br/><br/>New Zealand has not introduced any formal gender budgeting initiatives. In this paper, its 2016 Tax Expenditure Statement was reviewed, and identified as lacking any gender specific analysis but including a number of expenditures that could have a potentially negative impact on gender equality. Tax expenditures are generally not recognised and treated as expenditure, although the financial impact is the same, and this small example illustrates how gender budgeting has the potential to provide greater transparency and analysis of expenditure on tax concessions.<br/><br/>The paper discusses increasing the transparency of tax expenditures as an example of how gender budgeting could increase fiscal transparency in New Zealand. This paper argues that New Zealand would benefit from exploring the potential application of gender budgeting principles to increase the transparency of fiscal policy and inform policy debate. (Author's abstract). Record #5840
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element ECONOMIC ASPECTS
9 (RLIN) 213
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element GENDER EQUALITY
9 (RLIN) 6853
650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name as entry element GOVERNMENT POLICY
9 (RLIN) 275
651 #4 - SUBJECT ADDED ENTRY--GEOGRAPHIC NAME
Geographic name NEW ZEALAND
9 (RLIN) 2588
773 0# - HOST ITEM ENTRY
Title Working paper, 18/02, April 2018
830 ## - SERIES ADDED ENTRY--UNIFORM TITLE
Uniform title Working paper
9 (RLIN) 7529
856 ## - ELECTRONIC LOCATION AND ACCESS
Uniform Resource Identifier <a href="https://treasury.govt.nz/publications/wp/wp-18-02">https://treasury.govt.nz/publications/wp/wp-18-02</a>
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Source of classification or shelving scheme Dewey Decimal Classification
Koha item type Short paper
Holdings
Withdrawn status Lost status Source of classification or shelving scheme Damaged status Not for loan Home library Current library Date acquired Total Checkouts Full call number Barcode Date last seen Price effective from Koha item type
    Dewey Decimal Classification     Vine library Vine library 10/05/2018   Online ON18050012 10/05/2018 10/05/2018 Access online