The Impact of Gender Budgeting on Sectoral Allocations: Evidence From OECD Countries

Gender budgeting is widely promoted as a tool for advancing gender equity, yet evidence remains mixed. This study examines a key precursor to broader equity outcomes: whether gender budgeting shifts budget allocations across sectors. Results from OECD panel data and a staggered difference‐in‐differences design suggest that simple adoption without legal mandates has little effect on cross‐sectoral allocations. In contrast, legally mandated gender budgeting is associated with a higher share of “feminine” spending and a lower share of “masculine” spending. These findings help reconcile previously inconsistent results and respond to calls for more comparative evidence on the effects of gender budgeting.