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

Research in Brief

Expensive to be a Female Trader: The Reality of Taxation of Flea Market Traders in Zimbabwe

March 2019
Waziona Ligomeka

Working Paper

Expensive To Be a Female Trader: the Reality of Taxation of Flea Market Traders in Zimbabwe

March 2019
Waziona Ligomeka

Research in Brief

Toilets Not Taxes: Gender Inequity in Dar es Salaam’s City Markets

March 2019
Marius Siebert, Anna Mbise

Research in Brief

Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority

January 2019
Michael Mwondha, Tina Kaidu Barugahara, Mwajumah Nakku Mubiru, Sarah Wasagali Kanaabi, Milly Isingoma Nalukwago

Research in Brief

Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone

January 2019
Vanessa van den Boogaard

Working Paper

Toilets Not Taxes: Gender Inequity in Dar es Salaam’s City Markets

November 2018
Marius Siebert, Anna Mbise

Working Paper

Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone

November 2018
Vanessa van den Boogaard

Working Paper

Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority

November 2018
Michael Mwondha, Tina Kaidu Barugahara, Mwajumah Nakku Mubiru, Sarah Wasagali Kanaabi, Milly Isingoma Nalukwago

Research in Brief

Norms, Networks, Power, and Control: Understanding Informal Payments and Brokerage in Crossborder Trade in Sierra Leone

June 2018
Vanessa van den Boogaard, Wilson Prichard, Samuel Jibao

Working Paper

Norms, Networks, Power, and Control: Understanding Informal Payments and Brokerage in Cross-Border Trade in Sierra Leone

February 2018
Vanessa van den Boogaard, Wilson Prichard, Samuel Jibao

Policy Brief

Tax and Gender in Developing Countries: What are the Issues?

June 2016
Anuradha Joshi

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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