Policy Brief 16

Recent policy debates have increasingly focused on the gendered impacts of taxation, yet much of this work is rooted in high-income contexts, overlooking the realities of low- and middle-income countries where most individuals, particularly women, work in the informal sector. This policy brief highlights the significance of informality in understanding gendered tax burdens. By synthesising recent research, this policy brief explores how informal sector taxation affects men and women differently, its policy implications, and the research needed to advance a feminist fiscal agenda.

Authors

Max Gallien

Max Gallien is a Research Fellow at the ICTD. His research specialises in the politics of informal and illegal economies, the political economy of the Middle East and North Africa and development politics. He completed his PhD at the London School of Economics. Max co-leads the informality and taxation programme with Vanessa, as well as the ICTD’s capacity building programme.

Eugénie Ribault

Eugénie Ribault is studying gender inequalities in Francophone African tax systems. She is currently working as a researcher on the Gender Equality in Taxation (GET) project funded by the French Treasury and implemented by Expertise France.

Michael Rogan

Michael Rogan is a Research Associate in WIEGO’s Urban Policies Programme. His work centres on statistical analyses of earnings and status in employment in the informal economy, and he leads WIEGO’s research on taxation in the informal economy. Based at Rhodes University in South Africa, Michael works in the Neil Aggett Labour Studies Unit and is an Associate Professor in the Department of Economics & Economic History. He holds a BA in international studies from the University of Washington in Seattle and an MA and PhD in development studies from the University of KwaZulu-Natal in South Africa.

Vanessa van den Boogaard

Vanessa van den Boogaard is a Research Fellow at the ICTD and a Senior Research Associate at the Munk School of Global Affairs and Public Policy at the University of Toronto. She completed her PhD thesis on informal revenue generation and statebuilding in Sierra Leone, and has ongoing research on the topic in the Democratic Republic of the Congo and Somalia. Vanessa leads the ICTD’s new programme on civil society engagement in tax reform and co-leads the research programme on informal taxation.
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