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

Authors: Vanessa van den Boogaard
Publisher: ICTD
Date: December 2018

Abstract:

Research in Brief 29

This ICTD Research in Brief is a two-page summary of ICTD Working paper 87 by Vanessa van den Boogaard. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. In recent years, activists and policy-oriented researchers have begun to explore how tax policy and administration reform may serve to reinforce or address gender inequities. The majority of research in this area has focused on taxation in high-income countries; it is thus unsurprising that policy-oriented work has tended to think about tax and gender through a narrow, Westernised lens, which predominately focuses on formal taxes, administration, and institutions.