LAUSR

Policy preferences have been shown to differ by sex within the electorate and among public officials. We explore whether—in a context of budgetary restraints—sex differences in budgetary preferences prevail among council members in Flemish municipalities. We find convincing evidence of sex-related differences. To fight a budget deficit, female politicians express a relative preference for increasing public revenues. Male politicians prefer to lower expenditures. Crucially, preferences also differ with respect to the nature of revenue increases and expenditure decreases. Once the option to increase revenues is chosen, women prefer the ability-to-pay principle, whereas men express a preference for the benefit principle. If, on the other hand, a decrease in expenditures is chosen, women prefer to narrow the scope of government intervention more than men, while men prefer a reduction in operating costs.