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巴德学院利维经济研究所注重性别平等的公共财政管理：印度性别预算年表（英）

文化传媒2024-06-01Lekha Chakraborty利维经济研究所&国际公共财政研究所梅***

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Summary of "Gender-Responsive Public Financial Management: The Indian Chronology of Gender Budgeting" by Lekha Chakraborty

Main Focus: This paper explores the evolution and application of gender-responsive public financial management (PFM) in India, highlighting the country's advancements in integrating a gender lens into the budget cycle, particularly in financial planning and allocation, and implementation.

Key Findings:

Integration of Gender Lens: India has successfully incorporated a gender perspective into its budget processes, demonstrating a commitment to gender-responsive budgeting (GRB).
Legally Mandated GRPFM: The paper argues that implementing a legally mandated GRPFM system could significantly enhance the sustainability of gender budgeting efforts and their impact on gender equality.
Empirical Link: An analysis linking GRPFM to gender equality outcomes suggests that flexibility in finances is crucial for governments to effectively implement GRPFM strategies. Unconditional fiscal transfers were found to have a greater impact on gender equality outcomes compared to conditional transfers, potentially due to the subnational governments' ability to prioritize gender-related commitments with flexible funding.

Policy Implications:

Fiscal Decentralization: The paper highlights the importance of fiscal decentralization, suggesting that the 16th Finance Commission should consider the role of unconditional fiscal transfers in supporting gender equality initiatives.
Budgeting and Policy Tools: It underscores the need for a broader application of macroeconomic policy tools, including GRB, alongside other tools like monetary and trade policies, to address gender equity.

Methodology: The study employs a qualitative approach, analyzing the "process" indicators of gender-responsive PFM (GRPFM) and conducting empirical analysis to understand the link between GRPFM and gender equality outcomes. It draws on Chakraborty's framework for gender budgeting, which includes components such as knowledge processes, institutional mechanisms, capacity building, and accountability mechanisms.

Conclusion: The paper advocates for a more comprehensive approach to gender-responsive budgeting, emphasizing the importance of legal mandates, flexible financing, and strategic policy implementation to achieve sustainable gender equality outcomes. It contributes to the ongoing discourse on how public financial management can be a powerful tool for promoting gender equality and improving societal outcomes.

WorkingPaperNo.1054 Gender-ResponsivePublicFinancialManagement:TheIndianChronologyofGenderBudgeting by LekhaChakraborty LevyEconomicsInstitute,NIPFP,andGoverningBoardoftheInternationalInstituteofPublicFinance,Munich June2024 TheauthoracknowledgesthevaluablediscussionsonPFMwithSrinivasGurazadaandPhilippKrause.ThisistheadvancedversionofthelecturedeliveredattheUNWomentrainingprogramonGenderandMacroeconomicsatBangkok,May13–17,2024.IsincerelyacknowledgetheresearchsupportbyBalamuralyB,theformerinternofNIPFP. TheLevyEconomicsInstituteWorkingPaperCollectionpresentsresearchinprogressbyLevyInstitutescholarsandconferenceparticipants.Thepurposeoftheseriesistodisseminateideastoandelicitcommentsfromacademicsandprofessionals. LevyEconomicsInstituteofBardCollege,foundedin1986,isanonprofit,nonpartisan,independentlyfundedresearchorganizationdevotedtopublicservice.Throughscholarshipandeconomicresearch,itgeneratesviable,effectivepublicpolicyresponsestoimportanteconomicproblemsthatprofoundlyaffectthequalityoflifeintheUnitedStatesandabroad. LevyEconomicsInstitute P.O.Box5000 Annandale-on-Hudson,NY12504-5000http://www.levyinstitute.org Copyright©LevyEconomicsInstitute2024Allrightsreserved ISSN1547-366X ABSTRACT Genderbudgetingisapublicfinancialmanagement(PFM)tool,usedtoensureaccountabilitymechanisms.Theanalysisof“process”indicatorsofgender-responsivePFM(GRPFM)revealsthatIndiahasbeensuccessfulinintegratingagenderlenswithinthebudgetcycle,includinginthefinancialplanningandallocation,andineffectiveimplementation.However,alegallymandatedGRPFMwouldbecrucialforthesustainedimpactofgenderbudgetingongenderequalityoutcomes.TheempiricalanalysisofthelinkbetweenGRPFMandgenderequalityoutcomesshowedthatflexibilityoffinancesiscrucialforagovernmenttoimplementGRPFM.Theunconditionalfiscaltransfershaverelativelymoreimpactongenderequalityoutcomesthanconditionaltransfers.Theplausiblemechanismthroughwhichunconditionaltaxtransfersimpactgenderequalityoutcomesliesintheflexibilityofuseoftaxtransfersbythesubnationalgovernmentsinprioritizingtheirgender-relatedcommitments.Thisinferencehaspolicyimplicationsforthe16thFinanceCommission. KEYWORDS:PublicFinancialManagement,GenderBudgeting,FiscalInnovation,Accountability JELCODES:H3,H5,H8 INTRODUCTION Genderbudgetingisapublicfinancialmanagement(PFM)tooltotranslategendercommitmentsintobudgetarycommitments.ThePublicFinancialManagement(PFM)frameworksforgenderbudgetinghavebeendevelopedbyChakraborty(2022),identifyingthefiscalinnovationcomponentsofgenderbudgetingandtheWorldBank(2022)bythePEFASecretariat,andidentifyingthenineindicatorsofgender-responsivePFM(GRPFM).Chakraborty(2022)definedgenderbudgetingasafiscalinnovationandsuggestedagenderbudgetingframeworkwithfourcomponents:modelbuilding,institutionalmechanisms,capacitybuilding,andaccountabilitymechanisms.Innovationisdefinedasamethodoftransforminganewconceptintotangibleprocesses,resources,andinstitutionalmechanismsinwhichabenefitmeetsidentifiedproblems.Gender-responsiveBudgeting(GRB)isafiscalinnovationinthatittranslatesgendercommitmentsintofiscalcommitmentsbyapplyinga“genderlens”toidentifiedprocesses,resources,andinstitutionalmechanisms,anditarrivesatadesirablebenefitincidence.GRBasaninnovationhasfourspecificcomponents:knowledgeprocessesandnetworking,institutionalmechanisms,learningprocessesandbuildingcapacities,andpublicaccountabilityandbenefitincidence. Primafacie,thebudgetmayappeartobegenderneutral,butduetodifferencesinthesociallydeterminedsystemicrolesplayedbywomenandmen,budgetarypolicieshavedifferentialimpactsacrossgender.Asaconsequence,thesupposedgenderneutralityofbudgetarypoliciescanturntogenderblindnessaswomenandmenareatasymmetriclevelsofdevelopmentonthesocio-economicscale.Genderbudgetingisnot"womenbudgeting,”rather,itisananalysisofbudgetstoascertaintherelativebenefits(orlosses)derivedbyeachgenderfromaparticularfiscalprogramorproject. Genderbudgetingconstitutesoneamongmanymacroeconomicpolicytoolsusedtoaddressgenderequity;amongothertoolssuchasmonetarypolicy,tradepolicyandfinancialderegulationpolicy.Genderbudgetingisanalyzedwithintheoverallframeworkoffiscalpolicy,anddoesnotfocusexclusivelyonpublicexpenditureanalysis.Thesignificantelementsoffiscalpolicyviewedthroughagenderperspectivearebudgetaryallocations,actualexpenditureand taxation,fiscaldecentralizationandex-antegenderbudgeting,fiscaldevolution(intergovernmentalfiscaltransfers),andaideffectiveness.However,mostgenderbudgetingexperimentsworldwidehavebeenlargelyconfinedtoanexpenditure-sideanalysisofbudgets.Thepaperanalyzesthegender-responsivePFMprocesswithspecialreferencetoIndia,takingintoaccountthefinancialallocation,marksmanship,andgenderoutcomes.Thepaperisorganizedintofivesections.Section1explainsthePFMframeworkofgenderbudgeting. Section2explainstheglobalPFMexperiencesofgenderbudgeting.Section3tracksthe“process”indicatorsofgender-responsivePFM.Section4providesthelinkbetweengender-responsivePFMandthegenderoutcomes.Section5concludes. 1.THEPUBLICFINANCIALMANAGEMENT(PFM)FRAMEWORKSOFGENDERBUDGETING GRBisemergingasa

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