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<p>This paper provides the first comprehensive, multi-method evaluation of gender-responsive fiscal interventions across 15 emerging Asian economies from 1990 to 2023. Unlike prior descriptive or single-country studies, it deploys a layered empirical design- two-way fixed effects, instrumental variables, quantile regression, threshold models, and a synthetic control case study of India- to establish both average and distribution-sensitive impacts. The analysis demonstrates that Gender Responsive Budgeting (GRB) significantly improves gender development and reduces inequality, but only when institutional quality, fiscal capacity, female education, and demographic thresholds are met. Disaggregated results show that conditional cash transfers are most effective in low-GDI contexts, while tax incentives for women entrepreneurs yield stronger effects in high-capacity states. India’s 2005 GRB reform, evaluated via synthetic control, confirms substantial gains in GDI and declines in GII when enabling conditions are satisfied. By propagating a threshold-driven fiscal transformation, this study offers policymakers a roadmap for integrating gender equity in public finance.</p>

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Fiscal pathways to gender equality: evidence from gender-responsive budgeting in emerging asia

  • 期刊论文

  • 发表日期：

    2026年7月16日

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  • Avik Ghosh

摘要

This paper provides the first comprehensive, multi-method evaluation of gender-responsive fiscal interventions across 15 emerging Asian economies from 1990 to 2023. Unlike prior descriptive or single-country studies, it deploys a layered empirical design- two-way fixed effects, instrumental variables, quantile regression, threshold models, and a synthetic control case study of India- to establish both average and distribution-sensitive impacts. The analysis demonstrates that Gender Responsive Budgeting (GRB) significantly improves gender development and reduces inequality, but only when institutional quality, fiscal capacity, female education, and demographic thresholds are met. Disaggregated results show that conditional cash transfers are most effective in low-GDI contexts, while tax incentives for women entrepreneurs yield stronger effects in high-capacity states. India’s 2005 GRB reform, evaluated via synthetic control, confirms substantial gains in GDI and declines in GII when enabling conditions are satisfied. By propagating a threshold-driven fiscal transformation, this study offers policymakers a roadmap for integrating gender equity in public finance.