Gender and Tax

There is relatively little research focusing on gender and taxation in developing countries, and particularly in Africa. Our research on this theme focuses on two main areas. The first is the representation of women in African tax administrations, and the impacts of their participation on tax collection and revenue authority performance. The second investigates the differing impacts of taxation on men and women, and particularly how both formal and informal tax systems impact on the livelihoods of poorer African women.


November 2018
Toilets Not Taxes: Gender Inequity in Dar es Salaam’s City Markets
by Marius Siebert & Anna Mbise

In this paper we examine market taxation in Dar es Salaam from a gender perspective. We do not find any evidence of gender bias in the way market traders are taxed, but we do find a major gender issue that we did not expect – toilet fees. Female traders pay up to 18 times more…

Read more
November 2018
Gender and the Formal and Informal Systems of Local Public Finance in Sierra Leone
by Vanessa van den Boogaard

This paper considers how men and women in eastern and northern Sierra Leone interact differently with formal and informal revenue collection. It argues that the literature on tax and gender equity needs to be expanded in low-income countries to pay greater attention to the ways that citizens pay for public services in practice. It shows…

Read more
November 2018
Why African Tax Authorities Should Employ More Women: Evidence from the Uganda Revenue Authority
by Michael Mwondha, Tina Kaidu Barugahara, Mwajumah Nakku Mubiru, Sarah Wasagali Kanaabi & Milly Isingoma Nalukwago

Tax collection has historically – in Africa and in the rest of the world – been very much a male preserve. The situation is changing. Partly because of changes in the ways in which taxes are collected, women are entering the profession in increasing numbers. In Africa, they are still very much in the minority….

Read more
February 2017
Tax and Gender in Developing Countries: What are the Issues?
by Anuradha Joshi

This ICTD Summary Brief is the sixth in our six special research synthesis pieces, produced at the end of the ICTD’s first five-year funding period in Spring 2016. This brief explains what we have learned about gender and taxation and looks at: why taxation  is relevant for gender; where gender is relevant in taxation; bias in tax structures;…

Read more


August 2018
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.

Read more
April 2017
by Jalia Kangave

For the past twenty years, Maama Sula (let’s say) has run a small fast-food restaurant in a town called Wandegeya in Kampala, Uganda. She sources the bulk of her supplies from the women in the nearby market. Because her business is relatively well-established, she pays income taxes and Value Added Tax (VAT) to the central…

Read more