This report examines the commonalities and differences between gender-based discrimination and processes of impoverishment, in the light of recent shifts in thinking and policy on poverty. It reviews empirical evidence on the global distribution of, and trends in, poverty, and examines approaches to the measurement and assessment of poverty. Poverty issues are viewed through two major areas of gender discrimination (the household and labour markets) as well as through two key areas of current development aid: humanitarian assistance; and good governance. Appendices containing detailed empirical and methodological information, and a bibliography, are included.