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?