목차 일부
Preface 1
Introduction 3
Section 1 Government Budgets and Human Rights: Some General Considerations = 7
1.1 Key features of government budgets 9
1.2 Key features of human rights.general 10
1.3 ...
목차 전체
Preface 1
Introduction 3
Section 1 Government Budgets and Human Rights: Some General Considerations = 7
1.1 Key features of government budgets 9
1.2 Key features of human rights.general 10
1.3 General State obligations relating to gender, budgets and resource allocations 13
1.4 Relationship between human rights and budgets 17
Section 2 Analysing Public Expenditure Programmes from a Human Rights Perspective: Selected Examples = 21
2.1 Prioritizing expenditure for economic and social rights: the Human Development Expenditure Ratios 23
2.2 Achieving non-discrimination in the distribution of funding by social group: public expenditure on health in Mexico 25
2.3 Matching obligations with funding: the child support grant programme in South Africa 26
2.4 Conclusions 27
Section 3 CEDAW and Government Budgets = 29
3.1 CEDAW: a standard of substantive equality and autonomy 31
3.2 Implications of CEDAW for government budgets 32
3.3 CEDAW reporting and government budgets 34
3.4 Evaluation and assessment of the gender impact of budgets 36
Section 4 Gender Budget Initiatives and Women’s Human Rights = 37
4.1 Government GBIs 39
4.2 Collaboration between parliamentarians and civil society organizations in GBIs 40
4.3 GBIs initiated by civil society 41
4.4 GBIs explicitly focused on women’s human rights 42
4.5 Questions to ask about GBIs 44
Section 5 Analysing Public Expenditure Programmes from a CEDAW Perspective = 47
5.1 Monitoring public expenditure for compliance with CEDAW: Starting points 49
5.2 Priority given to promotion of gender equality in distribution of public expenditure between programmes 50
5.3 Presence of discrimination against women and girls in the distribution of public expenditure between programmes 53
5.4 Developing benchmarks for adequacy of public expenditure for CEDAW obligations 59
5.5 Gender equality in the outcomes of public expenditure 63
5.6 Gender equality and reform of public expenditure 66
5.7 Conclusions 67
Section 6 Analysing Public Revenue from a CEDAW Perspective = 69
6.1 The revenue side of the budget 71
6.2 Evaluating tax systems: the public finance approach 72
6.3 Evaluating tax systems: CEDAW principles 76
6.4 Applying CEDAW principles to personal income tax 77
6.5 Applying CEDAW principles to indirect taxes 86
6.6 Tax reform and gender equality 95
6.7 User fees 95
6.8 Conclusions 100
Section 7 Analysing the Macroeconomics of the Budget from a CEDAW Perspective = 103
7.1 Evaluating the macroeconomics of the budget: neoliberal and alternative perspectives = 105
7.2 Evaluating the macroeconomics of the budget: CEDAW principles 110
7.3 Applying CEDAW principles to the macroeconomics of the budget 113
7.4 Conclusions 120
Section 8 Analysing Budget Decision-making from a CEDAW Perspective = 123
8.1 Key features of budget decision processes 125
8.2 Evaluating budget decision processes from a public sector management perspective 127
8.3 Evaluating budget decision processes: CEDAW principles 130
8.4 Monitoring the position of women and men in budget decision processes 132
8.5 Promoting women’s full equality in participation in budget decision-making 135
8.6 Conclusions 137
Section 9 Conclusions and Recommendations = 139
Bibliography = 153
Appendix I: Convention on the elimination of All Forms of Discrimination Against Women = 163
Appendix II: Some tools for a gender-sensitive analysis of budgets = 171
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