Including the gender perspective in budgetary planning and implementation enables structural inequalities to be highlighted in order to use public resources more fairly and efficiently and guarantee that both public income and spending contribute to reducing gender gaps. 

Barcelona City Council promotes budget analysis and design with tools that enable us to assess how resources are distributed between women and men, bearing in mind their different responsibilities and needs and including the economic value of care work.

Taxes and fees may have a significant impact on city residents. They not only determine the equity of resource distribution, but also influence social behaviours by promoting or discouraging certain habits and relationships. Designing gender-sensitive taxation can contribute to reducing the feminisation of poverty by balancing power dynamics and working towards real equality.

How the gender perspective can be taken into account in budgets and taxation

• Drawing up reports on the gender impact of planned spending, tax byelaws and public-sector charges within each budgetary cycle.

• Fostering participation spaces that allow for methodological comparisons, collective decision-making and accountability with a feminist perspective.

• Analysing the distributive impact of taxes and fees by gender and other factors of inequality in order to promote fairer and more progressive taxation.

• Including monitoring and assessment indicators that make it possible to measure whether the resources allocated truly contribute to reducing gender inequalities.