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?
Key Resources
Gender and Tax Library
Addressing Gender Disparities in Tax Expenditures
In search of equality: Can taxes be good advocates?
Over the last two years, I have been travelling to Ethiopia, Rwanda and Sierra Leone to collect qualitative evidence for…
Taxes and fees in the informal sector shed new light on why engendering tax research matters
In low-income countries, women make up a significant portion of the informal sector. They are also concentrated in the group…
Mobile money tax: Is there a gender gap?
New data on the e-levy in Ghana: Unpopular tax on mobile money transfers is hitting the poor hardest
How will the E-levy impact the informal sector in Ghana?
ICTD launches report on 15 years of research and the future of development finance
The International Centre for Tax and Development (ICTD) has officially released its major report, Taxing Smarter: Advancing Reform Through Research…
ICTD early-career researchers submit PhDs, advancing tax research in low-income countries
The International Centre for Tax and Development (ICTD) is proud to announce that two of its early-career researchers, Adrienne Lees…
Five recommended reads on gender and tax for International Women’s Day 2026
This International Women’s Day, we highlight the role of fiscal policy in advancing gender equality and the research that helps…
Unlocking the Power of Sex-Disaggregated Administrative Tax Data: Insights from the Latest CoPGT Meeting
How do we improve the collection and use of administrative tax data to better serve both men and women? This…
How ICTD research is shifting the debate on gender and tax
According to the World Economic Forum, it will take until 2158 to reach full gender parity at the current rate…
CoP on Gender & Tax Explores Gendered fiscal incidence analysis and tax-benefit microsimulation models
At the last meeting of the Community of Practice on Gender and Tax (CoPGT), held on 10th September 2024, the…
Virtual
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Timezone: Europe/Gibraltar
In person
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Timezone: Africa/Libreville
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
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Timezone: Europe/London
Virtual
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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
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