“…In public administration literature, gender diversity is still under-analysed, especially at local level (Holman 2017). Among the existing literature, most studies have been focused on the effect of women's participation in the composition of municipal expenditures (e.g., Alvarez and McCaffery 2003; Bolzendahl 2009, 2011; Bolzendahl and Brooks 2007; Cabaleiro-Casal and Buch-Gómez 2018, 2020; Clots-Figueras 2011; Ferreira and Gyourko 2014; Funk and Gathmann 2015; Funk and Philips 2019; Gagliarducci and Paserman 2012; Hernández-Nicolás, Martín-Ugedo and Mínguez-Vera 2018; Holman 2014a, 2014b; Slegten and Heyndels 2020; Slegten, Geys and Heyndels 2019; Smith 2014; Svaleryd 2009). The literature has also analysed gender differences in fiscal policies (Alesina and Giuliano 2011; Fallan 1999; Lott and Kenny 1999; Slegten, Geys and Heyndels 2019), public indebtedness (Guillamón, Benito and Bastida 2011) and other policies regarding accountability and budget transparency (Araujo and Tejedo-Romero 2016, 2018; Bauhr, Charron and Wängnerud 2019).…”