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?