The paper takes the gender budgeting literature forward by identifying the elements of equal power and equal voice intrinsic in the gender-responsive budgeting (GRB) attempts across Asian and Pacific countries rather than confining to the budget analysis through a gender lens in isolation from overall fiscal policy and the gender development framework. The study recognises four critical elements with GRB.

1. Mandatory earmarking of a certain percentage of budgetary allocation for women could only be no more than a second principle of gender budgeting.

2. Homogeneous ‘one-size-fits-all’ gender budgeting policies set at the national level (top-down approach to GRB) cannot ensure gender equity in a heterogeneous nation.

3. Increasing presence of women in governance (feminization of governance) can alter public expenditure decisions in the direction of the revealed preferences (‘voice’) of women.

4. The advent of fiscal decentralization provides a logical entry point to manifest spatial mapping of gender needs; which is a step ahead of homogeneous ‘one-size-fits-all’ budget policies set at national levels. The paper analyses these elements broadly in the context of the Asia-Pacific region.