2024
DOI: 10.19088/ictd.2024.017
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Engendering Taxation: a Research and Policy Agenda

Anuradha Joshi,
Jalia Kangave,
Vanessa van den Boogaard

Abstract: Increased attention has been paid to the gender dimensions of taxation in recent years, though there has been limited research on the subject – particularly in lower-income contexts. Understanding how tax policies might affect women in lower-income countries is important at the current time, when governments are looking for new ways to increase domestic revenue – particularly through expanding the tax base. Given that women have historically represented only a small part of the formal workforce in these contex… Show more

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“…van den Boogaard 2024; Caroll 2011;Dube and Casale 2017;Akpan and Sempere 2022;Jalipa and Othim 2020;Ligomeka 2019;Tanzarn 2008; SEATINI and Oxfam 2017). While most of these studies are based solely on markets, and often on limited case studies, our survey data confirm that these trends hold when considering a representative sample of the informal sector, capturing greater heterogeneity in terms of sectors and types of work.…”
mentioning
confidence: 99%
“…van den Boogaard 2024; Caroll 2011;Dube and Casale 2017;Akpan and Sempere 2022;Jalipa and Othim 2020;Ligomeka 2019;Tanzarn 2008; SEATINI and Oxfam 2017). While most of these studies are based solely on markets, and often on limited case studies, our survey data confirm that these trends hold when considering a representative sample of the informal sector, capturing greater heterogeneity in terms of sectors and types of work.…”
mentioning
confidence: 99%