About the Author Dr. Elisabeth Klatzer is a political economist with degrees from Vienna University and Harvard Kennedy School of Government. Dr. Klatzer has a vast international work experience on enhancing gender equality and social justice through economic policies and budgeting. Nigma Tamrakar is a freelancer for conducting research and study, designing policy framework, planning and budgeting, monitoring and evaluation, and capacity development in different sectors. She has knowledge and skill on public finance management, economic empowerment, gender equality and social inclusion. Nirmal Hari Adhikari is a PFM consultant. He has served more than 35 years in Nepal civil service and involved in the area of PFM reform and gender budget initiation in Nepal. After his retirement, he served as a chairman of Rastriya Banijya Bank and member of Nepal Revenue Advisory Board. Imprint © 2024 Friedrich-Ebert-Stiftung Nepal Office Lalitpur Metropolitian City, Ward 2, Sanepa P. O. Box: 11840 Kathmandu, Nepal Responsible: Natalia Figge| Resident Representative https://nepal.fes.de FESNP Copyediting: Chris Dickson Designs: Creative Dreams To order publication: info.nepal@fes.de Commercial use of all media published by Friedrich-Ebert-Stiftung (FES) is not permitted without the written consent of the FES. The views expressed in this publication are not necessarily those of the Friedrich-Ebert-Stiftung. FES is the oldest of the German political foundations. The foundation is named after Friedrich Ebert, the first democratically elected president of Germany. FES is committed to the advancement of both socio-political and economic development in the spirit of social democracy, through civic education, research, and international cooperation. In Nepal, since 1995, we have been closely working with our partners – from the trade union movement, academia, civil society, and political organizations – to support social justice and the consolidation of democracy. nepal.fes.de