Poverty & Public Policy Volume 14, Issue 3

Scholars have long debated formalizing the informal sector through taxation, but how do these processes affect gender inequalities? Our study in Nigerian markets contributes a gender framework to the equitable taxation literature on formalization. The study draws on a survey of 451 traders in 12 markets, key informant interviews, and ethnographic research in four markets of two states. We find that in at least two situations taxation policies discriminated against women implicitly: (1) male tax collectors had higher incidences of harassment on all traders and (2) taxing traders with flat taxes penalized women, as they earned less than men but were taxed the same.


Imaobong Akpan

Imaobong Akpan-Ita is an Associate Program Officer for Africa at the Center for International Private Enterprise. She works on a diverse portfolio that spans 13 countries and includes projects that support the standardization of compliance for Small and Growing Businesses using local private-sector-led solutions. Imaobong also manages a network of change agents dedicated to establishing an ethical ecosystem by promoting a culture of compliance in the African business community. Imaobong holds a bachelor’s degree in International Law and Diplomacy from Babcock University and a certificate in Project Management for Development Professionals.

Mª Josep Cascant-Sempere (Kas)

Kas works as a research advisor for Christian Aid in London. She has a background on participatory research and has taught and researched at the Polytechnic University of Valencia, Spain (2009-15) and at IDS during her PhD (2012-16). Her PhD was about tax justice campaigning in Nigeria and the UK. She is currently collaborating in an ICTD study on the gendered dimensions of taxes and other payments in local markets in Nigeria (2018, forthcoming). Broader interests include knowledge inequalities, and the politics of evidence.
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