Gender Impact Assessment in the Ministry of Finance
In Austria, gender-responsive budgeting must be implemented on the federal level since 2013 as integral element of performance-oriented budgeting. Also the Federal Ministry of Finance is obliged to introduce gender impact assessment. The study provides guidelines for the public administration. These include an overview on the legal provisions, on the political and methodological-conceptional requirements and standards for gender impact assessment in the Ministry of Finance. Moreover, fundamental gender objectives and gender-relevant aspects of gender impact assessment in the realm of taxes are presented, as well as methodological approaches and data requirements. The study also gives an overview on the current state of research on the international and the Austrian level in the field of gender effects of taxation. It also contains guidelines for the gender impact assessment of (changes in) income, consumption and property-related taxes.