Tax and Gender

Research Theme

Gender and Tax

Our research on gender and tax explores it through two main areas: the representation of women in tax administrations and the impacts of taxation on women. Not only can taxes affect men and women differently, but these effects also vary between high- and low-income countries. Gender tax disparities in the former come from national policies, whereas taxes in low-income countries are mainly collected subnationally, where most payments are made. Understanding gender and tax in Africa requires greater attention to local contexts.

In light of little research on the subject, we ask:
How do formal and informal taxes and fees affect the livelihoods of poorer African women and men?
And how does tax administration affect men and women differently?

Tax and Gender

Led By

Gender and Tax Library

Working Paper

Women in Ethiopian Tax Administration: Evidence on Representation and Performance

August 2023
Seid Yimam Mohamed, Yalew Mekonnen

Research in Brief

Playing Politics with Periods: Why the Abolition of the ‘Tampon Tax’ is Spreading Across the World

May 2023
Maisie-Rose Byrne

Journal Article

Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria

August 2022
Imaobong Akpan, Mª Josep Cascant-Sempere (Kas)

Partner Publication

Conversations on Gender and Tax

June 2022
Jacky Hicks, Berni Smith, Anna Downs, Benedetta Musillo

Partner PublicationPolicy Brief

Gender and Tax: Gender Equality Meets Economic Growth

March 2022
Evert-jan Quak, Berni Smith

African Tax Administration Paper

Are Women More Tax Compliant than Men? How Would We Know?

March 2021
Jalia Kangave, Ronald Waiswa, Nathan Sebaggala

Partner Publication

Gender and Tax: Programming and Evidence

February 2021
Kelbesa Megersa

Research in Brief

Gender and Tax Compliance: Firm Level Evidence from Ethiopia

December 2020
Seid Yimam Mohamed, Fissha Asmare Marye

Working Paper

Gender and Tax Compliance: Firm Level Evidence from Ethiopia

October 2020
Seid Yimam Mohamed, Fissha Asmare Marye

Partner Publication

Gender and Tax Policies in the Global South

May 2020
Anuradha Joshi, Jalia Kangave, Vanessa van den Boogaard

Research in Brief

Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria

June 2019
Imaobong Akpan, Mª Josep Cascant-Sempere (Kas)

Working Paper

Hidden Inequalities: Tax Challenges of Market Women in Enugu and Kaduna States, Nigeria

May 2019
Imaobong Akpan, Mª Josep Cascant-Sempere (Kas)

Virtual

5 June 2025 – 13:00

•

Timezone: Europe/Gibraltar

In this seminar we will share knowledge and experiences about gender and tax and explore what consequences this knowledge has for capacity development and institutional cooperation.

In person

21 January 2025 – 09:00

•

Timezone: Africa/Libreville

Radisson Blu Okoume Palace Hotel, Libreville, B.P. 2254, Boulevard de Nice, Libreville, Gabon

Integrating the gender dimension into public finances, and in particular taxation, has become a challenge for revenue authorities around the world. Tax policies and the way they are implemented can have a significant impact on gender issues in tax systems.

Virtual

12 September 2024 – 15:00

•

Timezone: Europe/London

This interactive panel will discuss the relationship between taxes and trust in the state, elections and public mobilisation, informality, and gendered social relations.

Virtual

23 May 2023 – 11:00

•

Timezone: Europe/London

Why has cutting VAT on period products spread as a popular policy idea across the world? Join WaterAid and the International Centre for Tax and Development as we launch a new working paper, and discuss the politics of the ‘tampon

Current

Informal Taxation and Gender in the Informal Economy in Accra

Start date: 30/09/2021

Current

Gender and Tax Compliance

Start date: 10/05/2023

Completed

Tax and Gender in the Democratic Republic of the Congo

Start date: 01/03/2021

Current

Does Gender Matter in Tax Compliance? The Case of URA’s Individual Taxpayers

Start date: 26/09/2019

Completed

The Myth of Gender Tax Compliance in Ethiopian Enterprises

Start date: 14/07/2019
Hannelore Niesten
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Associate Postdoctoral Fellow
Jalia Kangave
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Associate Research Fellow
Michael Rogan
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Research Affiliate
Ronald Waiswa
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Research Affiliate
Samuel Jibao
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Research Affiliate
Umair Javed
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Research Affiliate
Wilson Prichard
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Associate Research Fellow, ICTD and Chair, LoGRI

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