V. >> F ramework in Practice - Implementing and Monitoring Rights >> Interpreting statistical information from a human rights perspective Ratio analysis involves studying the  relationship between two indicators (variable quantities) measured in the same unit. For example, the ratio of girls to boys in primary education is computed as the number of girls in primary education divided by the number of boys in primary education.23 The use of ratios is also particularly relevant to budget analysis (see sect. A 5 above). Budget data on different expenditure ratios, such as the public expenditure ratio, the social expenditure ratio or the priority expenditure ratio, could be used to draw attention to the relative importance being accorded to specific expenditure in the national or regional budgets (see fig. XX). Thus, ratios reflecting the share of public expenditure in GDP or GNI,24 the share of education expenditure in the public sector expenditure, the share of primary education expenditure in education expenditure, etc. could be analysed. Suitable benchmarks, such as targeting education expenditure at 6 per cent of GNI or 50 per cent of social sector expenditure on primary education, could be derived to improve policy advocacy. These ratios could be further differentiated and analysed for the budgeted amounts as opposed to the actual spending. In addition, a Government’s revenue mobilization efforts, as reflected in the budget, could also be subjected to ratio and trend analysis. This would entail, for example, an analysis of the tax ratio (tax revenue as a proportion of GNI); the extent to which revenue mobilization is progressive (predominant source of funding being direct taxes as against indirect taxes, which affect the poor disproportionately); and the extent to which fiscal balance affects intergenerational equity (running large and persistent deficits creating an undue burden on future generations). Advanced statistical and econometric analysis to identify determinants and causal agents of social outcomes, levels of discrimination, simulation of policy scenarios and their implications for budgets. Quantitative indicators corresponding to identified human rights concerns could be subjected to statistical and econometric analyses to highlight human rights gaps in the budget and its policy framework. Moreover, simulations for different policy variants could be undertaken to make a case for alternative measures that address human rights concerns more directly.25 Making use of available statistical information is relevant to monitoring both economic, social and cultural rights, as well as civil and political rights. Although more efforts are made to use statistics to monitor State obligations related to economic, social and cultural rights, in particular “progressive realization”, “use of maximum available resources” (budget indicators and analysis) and “minimum living standards” (definition of national poverty lines), the improved availability of statistical information on violence and security, participation in public affairs (e.g., elections and public appointments), access to justice (e.g., legal aid) and law enforcement can enrich the analysis and assessment of civil and political rights. 23. It is important to keep in mind that any change over time in the value of the ratio may be due to changes either in the numerator or the denominator, or both (see Glossary of statistical terms). 24. Gross domestic product (GDP) is an aggregate measure of production equal to the sum of the gross values added of all resident producers in a country plus any product taxes (less subsidies) not included in the valuation of output. GDP (per capita) is often used as a proxy for the overall economic wealth of a country. In assessing the capacity of a State to mobilize and make use of its maximum available resources (see International Covenant on Economic, Social and Cultural Rights, art. 2 (1)), the gross national income (GNI) may be a preferred indicator. GNI is GDP less net taxes on production and imports, less compensation of employees and property income payable to the rest of the world plus the corresponding items receivable from the rest of the world. GNI is identical to the gross national product previously used in national accounts. 25. See the Index of Social and Economic Rights Fulfillment available from www.serfindex.org; and Patrick Nolan Guyer and others, “Measuring the progressive realization of economic and social human rights in Brazil: A disaggregated economic and social rights fulfillment index”, Economic Rights Working Papers, No. 10 (University of Connecticut, Human Rights Institute, 2009). Human Rights Indicators 131