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Gender and Tax

Taxes can affect men and women differently. And how tax impacts men and women is not the same in both high-income and low-income countries. Gender tax disparities in the former come from national policies. Whereas taxes in low-income countries are mainly collected sub-nationally, 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?
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Home Research theme Gender and Tax

Publications

Journal Article

Do tax policies discriminate against female traders? A gender framework to study informal marketplaces in Nigeria

August 2022
Imaobong Akpan & Ma Josep Cascant-Sempere
Partner Publication

Conversations on Gender and Tax

June 2022
Jacky Hicks, Berni Smith, Anna Downs & Benedetta Musillo
Partner Publication

Gender and Tax: Gender Equality Meets Economic Growth

March 2022
Evert-jan Quak & Berni Smith
African Tax Administration Paper

Are Women More Tax Compliant than Men? How Would We Know?

March 2021
Jalia Kangave, Ronald Waiswa & Nathan Sebaggala
Partner Publication

Gender and Tax: Programming and Evidence

February 2021
Kelbesa Megersa
Research in Brief

Gender and Tax Compliance: Firm Level Evidence from Ethiopia

December 2020
Seid Yimam & Fissha Asmare
See all Related Publications

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Related blogs

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Photo of women of Takalafiya-Lapai village, Niger State, Nigeria
January 2023|
Blog

Mobile money tax: Is there a gender gap?

by Hannelore Niesten & Mary Abounabhan

Gender and tax: As Africa increasingly introduces specific taxes on digital financial services (DFS) such as mobile money, do DFS taxes exacerbate or reduce gender inequality?…

Red vodafone mobile money kiosk in Ghana
October 2022|
Blog

New data on the e-levy in Ghana: unpopular tax on mobile money transfers is hitting the poor hardest

by Vanessa van den Boogaard, Max Gallien, Mike Rogan & Nana Akua Anyidoho

In Ghana, the “e-levy” has been linked to the current administration’s “Ghana Beyond Aid” strategy for reducing aid dependence….

June 2022|
Blog

How will the E-levy impact the informal sector in Ghana?

by Rhiannon McCluskey & Philipa Birago Akuoko

The Electronic Transaction Levy (E-levy), a 1.5% tax on all electronic transactions, went into effect on the 1st of May amongst considerable uncertainty and controversy….

This Women’s Day, we need to talk about toilet taxes
March 2020|
Blog

This Women’s Day, we need to talk about toilet taxes

by Jalia Kangave

In 2018, the International Centre for Tax and Development (ICTD) published findings from a research study…

March 2019|
Blog

What have we learned about gender and tax in Africa?

by Rhiannon McCluskey

About two years ago, the ICTD began a new research program on gender and taxation with…

Trader selling cowpea at Oje market, Ibadan
August 2018|
Blog

Tax Justice – How to integrate local experiences into an international campaign?

by Kas Sempere

What does tax justice mean at the local level, and how can the experiences of informal market traders be linked with broader international campaigns? This blog draws out insights from ActionAid’s experience of incorporating the demands of market traders in Nigeria into its international tax justice campaign….

Research Projects

Completed Project

Tax and Gender in the Democratic Republic of the Congo

Yannick Lokaya Bokasola, Eddy Junior Ngwakoyo & Jean Claude Ipungu Ikossa
Completed Project

Does Gender Matter in Tax Compliance? The Case of URA’s Individual Taxpayers

Ronald Waiswa, Uganda Revenue Authority, Nathan Sebaggala & Jalia Kangave, ICTD
Completed Project

The Myth of Gender Tax Compliance in Ethiopian Enterprises

Seid Yimam Mohamed & Fissha Asmare Marye
See all Related Projects
[email protected]
+44 (0) 1273 606261
International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom
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