This special issue addresses integrating social equity principles into public budgeting and finance. Recent poly-crises have intensified disparities in health, wealth, and opportunity, making budget responses essential to democratic governance. Social equity budgeting applies equity principles to both budget documents and processes, recognizing that budgetary decisions determine resource distribution and reflect political priorities.
Research on social equity budgeting develops around four dimensions—access, processes, quality, and outcomes—to ensure fairness. Growing interest examines how budgetary decisions affect racial and gender equity, though significant gaps remain. While international variations, including gender-responsive budgeting approaches, have enriched the field, the philosophical, theoretical, and empirical foundations of social equity budgeting require further development.
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