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Expenditure Incidence Analysis: A Gender-Responsive Budgeting Tool for Educational Expenditure in Timor-Leste?

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  • Siobhan Austen
  • Monica Costa
  • Rhonda Sharp
  • Diane Elson

Abstract

Gender-disaggregated expenditure incidence analysis (EIA) is a tool for assessing the gender responsiveness of budgets and policies. However, to date there has been a limited take-up of gender-disaggregated EIA in policy and budget decision making. Using data from the 2007 Timor-Leste Living Standards Survey (TLLSS) and interviews and discussions with stakeholders, this paper conducts an EIA of expenditures on public schools and discusses the effectiveness of this analysis as an input into budget decision making. While gender-disaggregated EIA can assist in identifying gender gaps, its potential can only be fulfilled when combined with additional gender analysis and supported by a deep understanding of budget decision-making processes and the actors involved. The gender-disaggregated EIA of Timor- Leste's educational spending confirmed its usefulness as an indicator of inequalities in educational expenditure. However, a range of political, cultural, and technical barriers constrains the use of gender-disaggregated EIA in policy and budget decision making.

Suggested Citation

  • Siobhan Austen & Monica Costa & Rhonda Sharp & Diane Elson, 2013. "Expenditure Incidence Analysis: A Gender-Responsive Budgeting Tool for Educational Expenditure in Timor-Leste?," Feminist Economics, Taylor & Francis Journals, vol. 19(4), pages 1-24, October.
    • Handle: RePEc:taf:femeco:v:19:y:2013:i:4:p:1-24
    DOI: 10.1080/13545701.2013.830187
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    References listed on IDEAS

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    1. Selden, Thomas M. & Wasylenko, Michael J., 1992. "Benefit incidence analysis in developing countries," Policy Research Working Paper Series 1015, The World Bank.
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    Cited by:

    1. Suwastika Naidu, 2016. "Does Human Development Influence Women’s Labour Force Participation Rate? Evidences from the Fiji Islands," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 127(3), pages 1067-1084, July.
    2. Samantha Greenspun & Nora Lustig, 2013. "Gendered Fiscal Incidence Analysis. A Review of the Literature," Commitment to Equity (CEQ) Working Paper Series 76, Tulane University, Department of Economics.
    3. Jim Campbell & Morag Gillespie, 2017. "Gender analysis of spending on the Scottish Modern Apprenticeship programme," Local Economy, London South Bank University, vol. 32(5), pages 420-432, August.
    4. Ms. Janet Gale Stotsky, 2016. "Gender Budgeting: Fiscal Context and Current Outcomes," IMF Working Papers 2016/149, International Monetary Fund.
    5. Tamoya A. L. Christie & Dhanaraj Thakur, 2016. "Caribbean and Pacific Islands: A Survey of Gender Budgeting Efforts," IMF Working Papers 2016/154, International Monetary Fund.

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