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	Moser Gender Planning Framework	Gender Budgeting Analysis
Odbor	Gender Studies	Gender Studies
Rodina	Process / pipeline	Process / pipeline
Rok vzniku	1989	2002
Tvorca	Caroline O. N. Moser	Diane Elson (analytical tools); Debbie Budlender, Diane Elson, Guy Hewitt & Tanni Mukhopadhyay (Commonwealth synthesis)
Typ	Applied gender planning framework	Policy and fiscal gender analysis method
Pôvodný zdroj	Moser, C. O. N. (1993). Gender Planning and Development: Theory, Practice and Training. Routledge, London. ISBN: 9780415056212	Budlender, D., Elson, D., Hewitt, G., & Mukhopadhyay, T. (2002). Gender Budgets Make Cents: Understanding Gender Responsive Budgets. Commonwealth Secretariat, London. ISBN: 9780850926811
Ďalšie názvy	Moser Framework, Gender Planning Framework, Triple Role Framework	Gender-Responsive Budgeting, Gender Budget Analysis, GRB
Príbuzné	4	4
Zhrnutie	The Moser Gender Planning Framework, developed by Caroline Moser at the Development Planning Unit in London in the late 1980s, treats gender planning as a distinct planning discipline in its own right and as an inherently political activity. Built on three core concepts — the triple role of women (productive, reproductive, and community-managing work), the distinction between practical and strategic gender needs, and a policy matrix charting Women in Development and Gender and Development approaches — it aims not merely to make women visible but to emancipate them from subordination and transform unequal gender relations.	Gender budgeting analysis, also called gender-responsive budgeting (GRB), is a method for examining government budgets to reveal their differing impacts on women and men and to reallocate resources toward gender equality. It is emphatically not about creating separate budgets for women; instead it applies a gender lens to the whole of public revenue and expenditure, using a set of analytical tools — pioneered by Diane Elson — including gender-aware policy appraisal, beneficiary assessment, expenditure incidence analysis, revenue incidence analysis, and the gender-aware budget statement, and it links fiscal choices to the often-invisible unpaid care economy.