Fiscal policy can be a powerful tool for governments to help achieve a 'human economy', if these policies are designed to address gender inequalities and the gender biases in current macroeconomic thinking. This report uses the case of one element of fiscal policy - public spending - to demonstrate how such policy design could help achieve gender equality and improve human development outcomes in developing countries.

The report identifies unpaid care and domestic work as a key area where fiscal policy has a significant impact on gender equality. Using data from Oxfam's 2017 Household Care Survey in Uganda and Zimbabwe, the report explores the impact on adults' and children's/adolescents' time use of access to improved water sources, electricity, healthcare and childcare. It also considers secondary impacts on measures of well-being and women's empowerment, including women's health and decision making.