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Gender-disaggregated expenditure incidence analysis (EIA) is a tool for assessing the gender responsiveness of budgets and policies. However, to date there has been a limited take-up of gender-disaggregated EIA in policy and budget decision making. Using data from the 2007 Timor-Leste Living Standards Survey (TLLSS) and interviews and discussions with stakeholders, this paper conducts an EIA of expenditures on public schools and discusses the effectiveness of this analysis as an input into budget decision making. While gender-disaggregated EIA can assist in identifying gender gaps, its potential can only be fulfilled when combined with additional gender analysis and supported by a deep understanding of budget decision-making processes and the actors involved. The gender-disaggregated EIA of Timor-Leste's educational spending confirmed its usefulness as an indicator of inequalities in educational expenditure. However, a range of political, cultural, and technical barriers constrains the use of gender-disaggregated EIA in policy and budget decision making.

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IntroductionHistorically, the Brazilian educational system has been marked by great inequality and problems related to the quantity and quality of the education provided. The population's low level of schooling, the high student failure rates or insufficient performance are features that illustrate this situation. Despite the recent expansion in enrollment at various educational levels, plus measures that seek to assess and promote quality in Brazilian education, the inequality of access to educational opportunities is evident.The first part of this chapter briefly describes the main trends in the Brazilian educational policies over the last two decades, after the restoration of a democratic regime. Then, it provides evidence of its advances and setbacks in terms of the access to the various levels of education and with regard to the result and quality of the basic education. The second section presents data illustrative of the inequality of access and characteristics peculiar to educational stratification in Brazil, such as the contrasts between public and private schools. Finally, the third section presents some analyses of the relation between education and occupation in this context of extreme inequality of educational opportunities.