New Development: Income and gender equality, Spanish spending reviews and public values

Abstract

This article provides insights for policy-makers and public administrators interested in public valueand policy analysis. By examining the recent experience of spending reviews in Spain, the studyshowcases how gender and income equality can be integrated into this process. The authorsidentify potential trade-offs between promoting equality and ensuring fiscal sustainability, as wellas the tensions that may arise between gender and income equality objectives. Publicadministrators and politicians will benefit from understanding the potential conflicts and trade-offsbetween different public values. Overall, this article underscores the necessity of comprehensiveimpact analysis in public policy—promoting transparency and informed decision-making thataligns with societal values and needs