This book examines the implementation conditions of gender budgeting in public budgets. The research, rooted in policy studies, arrives at the following conclusion: gender budgeting, a tool for achieving gender equality, is introduced when women as entrepreneurs take the initiative and male actors are engaged as allies. Based on 28 interviews from the three federal states of Baden-Württemberg, Berlin, and North Rhine-Westphalia, the comparative study stands out for its detailed knowledge of political processes.